chr( 13 )+chr( 10 )
chr( 10 )+chr( 13 )
chr( 13 )
chr( 10 )

chr( 12 ) 

If Not (Mid(L,  1 ,  3 ) Like "---"
      Or Mid(L,  1 ,  3 ) Like "|--"
      Or (Mid(L,  1 ,  3 ) Like "|да" And RowNum >  2 )) Then

Sub m100927()
'Необходимо поместить *.ТХТ в подбиблиотеку C:\temp\paveloder\
Dim s1, s2, s3
s1 = "C:\temp\paveloder\"
Reset
Open s1 & "rez_txt.txt" For Output As # 2 
Print # 2 , "P0|Дата|БЕ|Дебитор |Дебитор_т|Канал сбыт|СКК |Пробл_деб|ДЗ_аванс_с|э"
'имена для импорта или связи текстовой таблицы
'дата-дата
'остальные-текст(особенно ДЗ_аванс_с)
'
s2 = Dir(s1 & "example*.txt")
Do While s2 <> ""
Debug.Print s1; s2
TextDelete00 (s1 & s2)
s2 = Dir
Loop
Reset
s1 = "SELECT Rez_TXT.[Дата], Rez_TXT.[БЕ], Rez_TXT.[Дебитор], "
s1 = s1 & "Rez_TXT.[Дебитор_т], Rez_TXT.[Канал сбыт], Rez_TXT.[СКК], "
s1 = s1 & " Rez_TXT.[Пробл_деб],"
s1 = s1 & "CCUR(Rez_TXT.[ДЗ_аванс_с]) AS ДЗ_аванс_руб"
s1 = s1 & " into rez_mdb"
s1 = s1 & " FROM Rez_TXT;"
DoCmd.RunSQL s1
End Sub

Sub TextDelete00(FullPath As String)
    Dim L As String
    Dim Str As String
    Dim RowNum As Long
    
    Open FullPath For Input As # 1 
    RowNum =  0 
    Do Until EOF( 1 )
        Line Input # 1 , L
        RowNum = RowNum +  1 
        If Not (Mid(L,  1 ,  3 ) Like "---" Or Mid(L,  1 ,  3 ) Like "|--" Or Mid(L,  1 ,  3 ) Like "|Д*") Then
            Print # 2 , L
        End If
    Loop
    Close # 1 
    
End Sub