Public Sub X1()
    Dim wb As Excel.Workbook

    Set wb = Application.Workbooks.Open(Filename:="D:\1\Расходы.dbf")

    wb.SaveAs "D:\1\Расходы.xls"

    Set wb = Nothing
End Sub

Public Sub X2()
    Dim ws As Excel.Worksheet
    Dim strCnnString As String
    Dim strSQL As String
    
    Set ws = ActiveSheet
    
    strCnnString = "OLEDB;Provider=Microsoft.Jet.OLEDB.4.0;" & _
      "Data Source=D:\1;" & _
      "Extended Properties=dBASE IV;" & _
      "User ID=Admin;Password="
    strSQL = "SELECT ITEM FROM Расходы"

    ws.QueryTables.Add( _
      Connection:=strCnnString, _
      Destination:=ws.Range("A1"), _
      Sql:=strSQL).Refresh
End Sub

Public Sub X3()
    Dim ws As Excel.Worksheet
    Dim cnn As ADODB.Connection
    Dim rst As ADODB.Recordset
    
    Set ws = ActiveSheet
    Set cnn = New ADODB.Connection
    Set rst = New ADODB.Recordset
    
    cnn.Open "Provider=Microsoft.Jet.OLEDB.4.0;" & _
      "Data Source=D:\1;" & _
      "Extended Properties=dBASE IV;" & _
      "User ID=Admin;Password="
    
    rst.Open "SELECT ITEM FROM Расходы", cnn, _
      adOpenStatic, adLockReadOnly
    
    ws.Range("A1").CopyFromRecordset rst
    
    rst.Close
    cnn.Close
    
    Set rst = Nothing
    Set cnn = Nothing
End Sub