Dim sql As String = "Select 报表年月,日期,单位,Sum(加工费) As 加工费,Sum(投工) As 投工,Sum(加工费)/Sum(投工) As 人均加工费 FROM {日报源表} WHERE Year(日期) = '" & nf & "' Group By 报表年月,日期,单位 ORDER BY 单位,日期,报表年月"
剩下的你应该可以自己处理了。