Set rs = db.OpenRecordset(MyStr)

Dim db As ADODB.Connection

SELECT
a.[№ 1 # 1 ],   
a.[№ 1 # 2 ],
a.[№ 1 # 3 ],
a.[АКТИВ],
a.[АКТИВ(детально)],
a.[счета  1 -го порядка(А)],
a.[счета  2 -го порядка(А)],
a.[за вычетом счетов  2 -го порядка(А)],
Userlist1.sum1 + Userlist2.sum1 - Userlist3.sum1 as [дата1],
Userlist1.sum2 + Userlist2.sum2 - Userlist3.sum2 as [дата2],
Userlist1.sum3 + Userlist2.sum3 - Userlist3.sum3 as [дата3],
Userlist1.sum4 + Userlist2.sum4 - Userlist3.sum4 as [дата4],
Userlist1.sum5 + Userlist2.sum5 - Userlist3.sum5 as [дата5],
Userlist1.sum6 + Userlist2.sum6 - Userlist3.sum6 as [дата6],     
Userlist1.sum7 + Userlist2.sum7 - Userlist3.sum7 as [дата7]     
FROM [dataPivot$] a
LEFT JOIN (
SELECT 
sum(b.[дата1]) as [sum1],
sum(b.[дата2]) as [sum2],
sum(b.[дата3]) as [sum3],
sum(b.[дата4]) as [sum4],
sum(b.[дата5]) as [sum5],
sum(b.[дата6]) as [sum6],
sum(b.[дата7]) as [sum7],
b.[счет] as [account]
FROM [USERLIST-temp$] b
GROUP BY b.[счет]) AS Userlist1 ON (Userlist1.[account] = a.[счета  1 -го порядка(А)])
LEFT JOIN (
SELECT 
sum(c.[дата1]) as [sum1],
sum(c.[дата2]) as [sum2],
sum(c.[дата3]) as [sum3],
sum(c.[дата4]) as [sum4],
sum(c.[дата5]) as [sum5],
sum(c.[дата6]) as [sum6],
sum(c.[дата7]) as [sum7],
c.[счет2] as [account]
FROM [USERLIST-temp$] c
GROUP BY c.[счет]) as Userlist2 ON ([Userlist2].[account] = a.[счета  2 -го порядка(А)])
LEFT JOIN (
SELECT 
sum(d.[дата1]) as [sum1],
sum(d.[дата2]) as [sum2],
sum(d.[дата3]) as [sum3],
sum(d.[дата4]) as [sum4],
sum(d.[дата5]) as [sum5],
sum(d.[дата6]) as [sum6],
sum(d.[дата7]) as [sum7],
d.[счет2] as [account]
FROM [USERLIST-temp$] d
GROUP BY d.[счет]) as Userlist3 ON (Userlist3.account = a.[за вычетом cчетов  2 -го порядка(А)])