SELECT [A/S_ALanı], Sum(Tutar) AS İfade1

FROM Tablo

GROUP BY [A/S_ALanı];

SELECT 'Alış', Sum(MİKTAR) AS İfade1

FROM Tablo

where [A/S_ALanı]='Alış'

union all

SELECT 'Satış', Sum(MİKTAR) AS İfade1

FROM Tablo

where [A/S_ALanı]='Satış';

 SELECT [A/S], Sum(Tutar) AS Toplam

 FROM [Sheet1$A:C]

 GROUP BY [A/S] order by [A/S] desc

 Union all

 SELECT 'Sonuc', Sum(Tutar*(iif([A/S]='Alış',-1,1))) AS Toplam

 FROM [Sheet1$A:C]