SELECT
c1.f1,
c1.f2,
NULL AS f3,
NULL AS f4
FROM c1
UNION ALL
SELECT
NULL,
NULL,
c2.f3,
c2.f4
FROM c2
INTO CURSOR CurReport NOFILTER READWRITE

SELECT  
  c1.f1,  
  c1.f2,  
  SPACE(50) AS f3,  
  000000000.00 AS f4  
  FROM c1  
  UNION ALL  
  SELECT  
  NULL,  
  NULL,  
  c2.f3,  
  c2.f4  
  FROM c2  
  INTO CURSOR CurReport NOFILTER READWRITE

SELECT  cursor1.kol_shv, SPACE(6);
  FROM cursor1;
  UNION ALL;
  SELECT null, cursor2.kr_naim_obor;
  FROM cursor2;
  INTO CURSOR CurReport NOFILTER READWRITE

SELECT  cursor1.kol_shv, SPACE(6), 1 as ord;  
    FROM cursor1;  
    UNION ALL;  
select sum(cursor1.kol_shv) as kol_shv,'Итого',2 as ord FROM cursor1;  
    UNION ALL;  
SELECT CAST(0 AS N(10,2)), cursor2.kr_naim_obor;  
    FROM cursor2;  
    INTO CURSOR CurReport NOFILTER READWRITE

SELECT  cursor1.kol_shv, SPACE(6) kr_naim_obor ;  
    FROM cursor1;  
    UNION ALL;  
    CAST(NULL AS I), cursor2.kr_naim_obor ;  
    FROM cursor2;  
    INTO CURSOR CurReport NOFILTER READWRITE

CREATE CURSOR dop (itogo C(20))
Insert INTO dop (itogo) values ("Итого")

SELECT  cursor1.kol_shv, SPACE(6) kr_naim_obor ;  
    FROM cursor1;  
    UNION ALL;  
    SELECT  dop.itogo, SPACE(10);
    FROM dop; 
    UNION ALL;     
    CAST(NULL AS I), cursor2.kr_naim_obor ;  
    FROM cursor2;  
    INTO CURSOR CurReport NOFILTER READWRITE

IIF(kol_shv=0, ' ',"ни менять значение")

IIF(kol_shv=0, ' ',kol_shv)