主题：合并单元格

  S e le ct xm1 as 项目分类,rq as 记帐日期,dw1 as 摘要,zy as 内容,je1 as 工程开piao_金额,je2 as 工程开piao_销项税,je3 as 工程开piao_价税合计,fk1 as 工程开piao_收回工程款,je4 as 成本fa piao支出_金额,je5 as 成本fa piao支出_进项税,je6 as 成本fa piao支出_价税合计,fk2 as 成本fa piao支出_已支付款,_Identify  FROM {pzk} WHERE 标志='成本付款' or 标志='工程fa piao' or 标志='工程收款'or 标志='材料fa piao'or 标志='劳务fa piao'or 标志='报销fa piao'  ORDER BY xm1,rq

上面生成的查询表，如何在select语句中加代码，把xm1相同的合并一个单元格？