Sub SqlQuery()
    Dim SQL1 As String
    Dim wb As String
    Dim TargetSheet As Worksheet
    Dim Cn As ADODB.Connection
    Dim Rs As ADODB.Recordset
    
    Set TargetSheet = ThisWorkbook.Worksheets("АНАЛИЗ")
    wb = ThisWorkbook.FullName
    
    SQL1 = TargetSheet.Cells( 1 ,  1 )
    Set Cn = New ADODB.Connection
        With Cn
            .Provider = "MSDASQL"
            .ConnectionString = "Driver={Microsoft Excel Driver (*.xls)};DBQ=" & wb & ";FirstRowHasNames=0"""
            .Open
        End With
            Set Rs = New ADODB.Recordset
                Rs.Open SQL1, Cn
                TargetSheet.Cells( 22 ,  1 ).CopyFromRecordset Rs
            Rs.Close
    Cn.Close
End Sub

SELECT
    c.[п/п],
    c.[АКТИВ],
    (SUM(c.ost1) + SUM(c.ost2) - SUM(c.ost3))/ 2  as [ОСТАТОК_НОВЫЙ],
    (SUM(c.ost11) + SUM(c.ost22) - SUM(c.ost33))/ 2  as [ОСТАТОК_СТАРЫЙ]
FROM (
SELECT
     a.[п/п],
     a.[АКТИВ],
     b.[дата7] as [ost1],
      0  as [ost2],
      0  as [ost3],
     b.[дата6] as [ost11],
      0  as [ost22],
      0  as [ost33]
FROM [dataSQL$] a
     LEFT OUTER JOIN [USERLIST ( 1 )$] b
     ON (a.[счета  1 -го порядка (А)] = b.[счет])
UNION ALL
SELECT
     a.[п/п],
     a.[АКТИВ],
      0  as [ost1],
     b.[дата7] as [ost2],
      0  as [ost3],
      0  as [ost11],
     b.[дата6] as [ost22],
      0  as [ost33]
 FROM [dataSQL$] a
     LEFT OUTER JOIN [USERLIST ( 1 )$] b
     ON (a.[счета  2 -го порядка (А)] = b.[счет2])
UNION ALL
SELECT
     a.[п/п],
     a.[АКТИВ],
      0  as [ost1],
      0  as [ost2],
     b.[дата7] as [ost3],
      0  as [ost11],
      0  as [ost22],
     b.[дата6] as [ost33]
FROM [dataSQL$] a
     LEFT OUTER JOIN [USERLIST ( 1 )$] b
     ON (a.[за вычетом счетов  2 -го порядка (А)] = b.[счет2])
) c
GROUP BY
   c.[п/п],
   c.[АКТИВ]

Sub Макрос4()
'
' Макрос4 Макрос
'

'
    With ActiveSheet.ListObjects.Add(SourceType:= 0 , Source:=Array(Array( _
        "ODBC;DSN=Excel Files;DBQ=C:\Users\skutenko\Desktop\ot100090.xls;DefaultDir=C:\Users\skutenko\Desktop;DriverId=1046;MaxBufferSize=204" _
        ), Array("8;PageTimeout=5;")), Destination:=Range("$B$33")).QueryTable
        .CommandText = Array( _
        "SELECT" & Chr( 13 ) & "" & Chr( 10 ) & "    c.[п/п]," & Chr( 13 ) & "" & Chr( 10 ) & "    c.[АКТИВ]," & Chr( 13 ) & "" & Chr( 10 ) & "    (SUM(c.ost1) + SUM(c.ost2) - SUM(c.ost3))/2 as [ОСТАТОК_НОВЫЙ]," & Chr( 13 ) & "" & Chr( 10 ) & "    (SUM(c.ost11) + SUM(c.ost22) - SUM(c.ost33))/2 as [ОСТАТОК_СТАРЫЙ]" & Chr( 13 ) & "" & Chr( 10 ) & "FROM (" & Chr( 13 ) & "" & Chr( 10 ) & "SELECT" & Chr( 13 ) & "" & Chr( 10 ) & "     " _
        , _
        "a.[п/п]," & Chr( 13 ) & "" & Chr( 10 ) & "     a.[АКТИВ]," & Chr( 13 ) & "" & Chr( 10 ) & "     b.[дата7] as [ost1]," & Chr( 13 ) & "" & Chr( 10 ) & "     0 as [ost2]," & Chr( 13 ) & "" & Chr( 10 ) & "     0 as [ost3]," & Chr( 13 ) & "" & Chr( 10 ) & "     b.[дата6] as [ost11]," & Chr( 13 ) & "" & Chr( 10 ) & "     0 as [ost22]," & Chr( 13 ) & "" & Chr( 10 ) & "     0 as [ost33]" & Chr( 13 ) & "" & Chr( 10 ) & "FROM [dataSQL$] a" & Chr( 13 ) & "" & Chr( 10 ) & "     LEFT OUTER JOIN [" _
        , _
        "USERLIST (1)$] b" & Chr( 13 ) & "" & Chr( 10 ) & "     ON (a.[счета 1-го порядка (А)] = b.[счет])" & Chr( 13 ) & "" & Chr( 10 ) & "UNION ALL" & Chr( 13 ) & "" & Chr( 10 ) & "SELECT" & Chr( 13 ) & "" & Chr( 10 ) & "     a.[п/п]," & Chr( 13 ) & "" & Chr( 10 ) & "     a.[АКТИВ]," & Chr( 13 ) & "" & Chr( 10 ) & "     0 as [ost1]," & Chr( 13 ) & "" & Chr( 10 ) & "     b.[дата7] as [ost2]," & Chr( 13 ) & "" & Chr( 10 ) & "     0 as [ost3]," & Chr( 13 ) & "" & Chr( 10 ) & "     0 as [ost11]" _
        , _
        "," & Chr( 13 ) & "" & Chr( 10 ) & "     b.[дата6] as [ost22]," & Chr( 13 ) & "" & Chr( 10 ) & "     0 as [ost33]" & Chr( 13 ) & "" & Chr( 10 ) & " FROM [dataSQL$] a" & Chr( 13 ) & "" & Chr( 10 ) & "     LEFT OUTER JOIN [USERLIST (1)$] b" & Chr( 13 ) & "" & Chr( 10 ) & "     ON (a.[счета 2-го порядка (А)] = b.[счет2])" & Chr( 13 ) & "" & Chr( 10 ) & "UNION ALL" & Chr( 13 ) & "" & Chr( 10 ) & "SELECT" & Chr( 13 ) & "" & Chr( 10 ) & "     a.[п/п]," & Chr( 13 ) & "" & Chr( 10 ) & "     a" _
        , _
        ".[АКТИВ]," & Chr( 13 ) & "" & Chr( 10 ) & "     0 as [ost1]," & Chr( 13 ) & "" & Chr( 10 ) & "     0 as [ost2]," & Chr( 13 ) & "" & Chr( 10 ) & "     b.[дата7] as [ost3]," & Chr( 13 ) & "" & Chr( 10 ) & "     0 as [ost11]," & Chr( 13 ) & "" & Chr( 10 ) & "     0 as [ost22]," & Chr( 13 ) & "" & Chr( 10 ) & "     b.[дата6] as [ost33]" & Chr( 13 ) & "" & Chr( 10 ) & "FROM [dataSQL$] a" & Chr( 13 ) & "" & Chr( 10 ) & "     LEFT OUTER JOIN [USERLIST (1)$] b" _
        , _
        "" & Chr( 13 ) & "" & Chr( 10 ) & "     ON (a.[за вычетом счетов 2-го порядка (А)] = b.[счет2])" & Chr( 13 ) & "" & Chr( 10 ) & ") c" & Chr( 13 ) & "" & Chr( 10 ) & "GROUP BY" & Chr( 13 ) & "" & Chr( 10 ) & "   c.[п/п]," & Chr( 13 ) & "" & Chr( 10 ) & "   c.[АКТИВ]" & Chr( 13 ) & "" & Chr( 10 ) & "" _
        )
        .RowNumbers = False
        .FillAdjacentFormulas = False
        .PreserveFormatting = True
        .RefreshOnFileOpen = False
        .BackgroundQuery = True
        .RefreshStyle = xlInsertDeleteCells
        .SavePassword = False
        .SaveData = True
        .AdjustColumnWidth = True
        .RefreshPeriod =  0 
        .PreserveColumnInfo = True
        .ListObject.DisplayName = "Таблица_Запрос_из_Excel_Files_1"
        .Refresh BackgroundQuery:=False
    End With
End Sub

Chr( 13 ) & "" & Chr( 10 )