是不是这个:
SELECT tmp.合同编号, Count(tmp.销项发票汇总) AS 销项发票汇总之计算, Sum(tmp.销项发票次数) AS 销项发票次数之总计, Sum(tmp.进项发票汇总) AS 进项发票汇总之总计, Sum(tmp.进项发票次数) AS 进项发票次数之总计
FROM (SELECT Q_销项发票汇总.合同编号, Q_销项发票汇总.销项发票汇总, Q_销项发票汇总.销项发票次数, 0 as 进项发票汇总, 0 as 进项发票次数
FROM Q_销项发票汇总
UNION SELECT 合同编号, 0 as 销项发票汇总, 0 as 销项发票次数, Q_进项发票汇总.进项发票汇总, Q_进项发票汇总.进项发票次数
FROM Q_进项发票汇总 ) AS tmp
GROUP BY tmp.合同编号;