Dim oRecordset As Recordset
Dim strSQL As String

SQLTMC = "SELECT ТМЦ1Сбыт.ТретийУровень AS [3yr], ТМЦ1Сбыт.[3 ур ТМЦ] AS [3 ур ТМЦ], " & _
"ТМЦ1Сбыт.НачФев AS [Февраль], " & _
"ТМЦ1Сбыт.НачМарт AS [Март] FROM ТМЦ1Сбыт;"

Set oRecordset = CurrentDb.OpenRecordset(SQLTMC)
Do Until oRecordset.EOF
pYrVag = oRecordset![3yr]
pZatrata = oRecordset![3 ур ТМЦ]
pFev = oRecordset![февраль]
pMart = oRecordset![март]

strSQL = "UPDATE Остатки SET [Февраль] = " & pFev.Value & ", " & _
"[Март] = " & pMart.Value & " " & _
"WHERE [3 уровень вагона] = " & pYrVag.Value & " And [Вид затрат] = " & pZatrata.Value & ";" ' скорее всего на эту строку ругается
CurrentDb.Execute strSQL

oRecordset.MoveNext
Loop
Set oRecordset = Nothing