TRANSFORM Sum(收支明细.收入金额) AS 收入之sumSELECT 收支明细.收入项目, Sum(收支明细.收入金额) AS 合计FROM 收支明细WHERE (((收支明细.收入项目) Is Not Null) AND ((收支明细.年份) Is Not Null))GROUP BY 收支明细.收入项目PIVOT 收支明细.年份;按照你以前所发帖子,可实现行求和,但是对列求一直不得要领,希不吝赐教。