Ein Temporäres Recordset wird aus verschiedenen Tabellen bestückt!
set rs = new Recordset
With rs
..
     .Fields.Append "p_ums", adCurrency
     .Fields.Append "p_er", adCurrency
     .Fields.Append "p_sp", adCurrency
..
  end with
rs.open
rs.addnew
rs!p_ums = 999
rs!p_er = 369 
rs!p_sp = 20

dim rstemp as recordset
set rstemp = new Recordset
SQL = "Select SUM(rs!p_ums) as sum_Ums, SUM(rs!p_er) as sum_er, 
SUM(rs!p_sp) as sum_sp from rs"
 
rstemp.open sql