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  bestand := TStringList.Create;                                   
  for i:=0 to HerstellerZub.Count-1 do begin                  
    with DatenModul.ADOQueryZubehoer do begin                                   
      SQL.Clear;                                                   
      SQL.Add(PChar(selectwhereorderspalte(PChar('ZubehoerTyp'),        
         PChar('Zubehoerstammdaten'),PChar('ZubehoerHersteller'),               
         PChar(HerstellerZub.Strings[i]),PChar('ZubehoerTyp'))));               
      Open;                                                                     
      forherstellerzub := HerstellerZub.Strings[i];               
      Active := True;                                                        
      while not Eof do begin                                               
        summe1 := PChar(selectsumwhere('ZubehoerEingang','ZubehoerMenge',       
           'ZubehoerHersteller','ZubehoerTyp',PChar(HerstellerZub.Strings[i]), 
           PChar(Fields[0].AsString)));     
        summe2 := PChar(selectsumwhere('ZubehoerAusgang','ZubehoerMenge',       
           'ZubehoerHersteller','ZubehoerTyp',PChar(HerstellerZub.Strings[i]),  
           PChar(Fields[0].AsString)));       
        bestand.Add('SELECT ZubehoerHersteller+' + QuotedStr(' ') +             
             '+ZubehoerTyp AS Komponenten,(' + summe1 + ') - (' + summe2 +      
             ') AS Bestand FROM ZubehoerEingang WHERE ZubehoerHersteller=' +
             QuotedStr(forherstellerzub) + ' AND ZubehoerTyp=' +                
             QuotedStr(Fields[0].AsString));                                    
        next;                                                                   
      end;                                                                      
      Active := False;                                                         
    end;                                                                        
  end;                                                                          
  with DatenModul.ADOQueryAbfrageEingang do begin                              
    SQL.Clear;                                            
    for j:=0 to bestand.Count-1 do begin       
      SQL.Add(bestand.Strings[j]);                
      if j = bestand.Count-1 then SQL.Add('') 
      else SQL.Add('UNION')   
    end;   
    Open; 
  end;                                 
  AbfrageErgebnis := TAbfrageErgebnis.Create(Application);                      
  AbfrageErgebnis.Show;                    

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SELECT felder from Tabelle1
LEFT JOIN Tabelle2 on (Tabelle1.Feld = Tabelle2.Feld)
LEFT JOIN Tabelle3 on (Tabelle1.Feld = Tabelle3.Feld)
usw.