第一个问题:
SELECT A.NSRSBH, A.月度
FROM (SELECT 发票.NSRSBH, Format([KPRQ_Q],"yyyymm") AS 月度, Sum(发票.SE) AS SE之总计
FROM 发票
GROUP BY 发票.NSRSBH, Format([KPRQ_Q],"yyyymm")) AS A INNER JOIN (SELECT 申报.NSRSBH, Format([SSSQ_Q],"yyyymm") AS 月度, Sum(申报.SE) AS SE之总计
FROM 申报
GROUP BY 申报.NSRSBH, Format([SSSQ_Q],"yyyymm")) AS B ON (A.NSRSBH = B.NSRSBH) AND (A.月度 = B.月度)
WHERE ((([A].[SE之总计]-[B].[SE之总计])>0))