create table #Клиенты (client_id varchar(1), FIO varchar (255) , Region varchar(50), account_num int)
insert into #Клиенты values
('A','Иванов','Москва',111),
('A','Иванов','Москва',222),
('B','Петров','Иваново',333),
('C','Сидоров','Москва',444)
create table #Cчета ([Date] date, Summa_USD money, Account_num int)
insert into #Cчета values
('2012-01-01',15000,111),
('2012-02-01',10000,111),
('2012-02-01',5000,222),
('2012-03-01',30000,333),
('2012-04-01',20000,444)
select * from #Cчета
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