主题：空白行

Dim Filter As String = "1=1"
With e.Form.Controls("托运")
    If .Value IsNot Nothing Then
        If .Value <> "(空白)" Then
            Filter = Filter & " and 托运单位 = '" & .Value & "'"
        Else
            Filter = Filter & " and (托运单位 is null or 托运单位 = '')"
        End If
    End If
End With

With e.Form.Controls("回单")
    If .Value IsNot Nothing Then
        If .Value <> "(空白)" Then
            Filter = Filter & " and 回单 = '" & .Value & "'"
        Else
            Filter = Filter & " and (回单 is null or 回单 = '')"
        End If
    End If
End With
If Filter >= "" Then
    Tables("应付应收录入").Filter = Filter
End If