SELECT HR.ID, HR.Yeri, HR.[İşin Adı], HR.Firma, HR.[İhale Tarihi], HR.[Kabul Tarihi], Sum(harcama.Harcama) AS SumOfHarcama, (select sum(([Harcama])) from harcama where ID=HR.ID and Yıl=2012) AS İfade1

FROM isler AS HR LEFT JOIN harcama ON HR.ID = harcama.ID

GROUP BY HR.ID, HR.Yeri, HR.[İşin Adı], HR.Firma, HR.[İhale Tarihi], HR.[Kabul Tarihi];