Dim str_p As String
Dim cn As New ADODB.Connection
Dim rs As New ADODB.Recordset
Dim strSQL As String

str_p = Лист2.Cells( 2 , "H") + Лист2.Cells( 3 , "H") 'считываем путь к базе


cn.Provider = "Microsoft.Jet.OLEDB.4.0"
cn.ConnectionString = str_p
cn.Open

strSQL = "SELECT SUM(S1) as bar , SUM(S2) " & _
"FROM (select sum(dp.akt_rasx) As S1 ,sum(dp.summa) As S2 " + _
"from d_point dp " & _
"where dp.k_Month = 7 And dp.Year = 2007 " & _
"And (dp.k_f46 = 1 Or dp.k_f46 = 27)" & _
"Union ALL " & _
"select sum(dps.rasx_a) As S1,sum(dps.summa) As S2 " & _
"from d_dopsum dps where dps.k_Month = 7 And dps.Year = 2007 And (dps.k_f46 = 1 Or dps.k_f46 = 27)) T1"


With rs
Set .ActiveConnection = cn
.CursorLocation = adUseClient
.CursorType = adOpenStatic
.Source = strSQL
.Open
If .RecordCount >  0  Then
    .MoveFirst
    Do Until .EOF
        Debug.Print .Fields("bar").Value
        .MoveNext
    Loop
Else
    MsgBox "Нет записей"
End If
.Close
cn.Close
End With
Set rs = Nothing
Set cn = Nothing