DECLARE @d1 DATETIME
DECLARE @d2 DATETIME
SET @d1 = '20130101'
SET @d2 = '20130701'

DECLARE @sql_zapros NVARCHAR(4000)
SET @sql_zapros = 
    '    
INSERT INTO proverka_cb
SELECT tt.datetrn,
       tt.STRACCOUNT,
       0.00,
       0.00,
       tt.saldo_income,
       0.00,
       tt.oborot_db_outcome,
       0.00,
       tt.oborot_cr_outcome,
       0.00,
       0.00,
       0.00,
       ISNULL(tt.saldo_outcome, tt.saldo_income) AS saldo_outcome,
       0.00
FROM   (
           SELECT clnd.datetrn,
                  oa.ID_ACCOUNT,
                  oa.STRACCOUNT,
                  (
                      SELECT os1.saldo
                      FROM   OD_SALTRN0 os1
                      WHERE  os1.DATE_TRN <= clnd.DATETRN -1
                             AND os1.DATE_NEXT > clnd.DATETRN -1
                             AND os1.ID_ACCOUNT = oa.ID_ACCOUNT
                  ) AS saldo_income,
                  os.SALDO AS saldo_outcome,
                  ISNULL(os.OBOROT_DB, 0) AS oborot_db_outcome,
                  ISNULL(os.OBOROT_CR, 0) AS oborot_cr_outcome
           FROM   OD_ACCOUNTS0 oa
                  CROSS JOIN calendar clnd
                  LEFT JOIN OD_SALTRN0 os
                       ON  os.ID_ACCOUNT = oa.ID_ACCOUNT
                       AND os.date_trn = clnd.DATETRN
           WHERE  oa.ACTIV = 1
                  AND oa.ID_CURRENCY = 810
                  AND clnd.datetrn >= @d1 --каждый день в периоде
                  AND clnd.datetrn <= @d2
                  AND oa.ID_ACCOUNT = 175250
       ) tt'
       
EXEC sp_executesql @sql_zapros, @d1, @d2

DECLARE @d1 DATETIME
DECLARE @d2 DATETIME
SET @d1 = '20130101'
SET @d2 = '20130701'

 
INSERT INTO proverka_cb
SELECT tt.datetrn,
       tt.STRACCOUNT,
       0.00,
       0.00,
       tt.saldo_income,
       0.00,
       tt.oborot_db_outcome,
       0.00,
       tt.oborot_cr_outcome,
       0.00,
       0.00,
       0.00,
       ISNULL(tt.saldo_outcome, tt.saldo_income) AS saldo_outcome,
       0.00
FROM   (
           SELECT clnd.datetrn,
                  oa.ID_ACCOUNT,
                  oa.STRACCOUNT,
                  (
                      SELECT os1.saldo
                      FROM   OD_SALTRN0 os1
                      WHERE  os1.DATE_TRN <= clnd.DATETRN -1
                             AND os1.DATE_NEXT > clnd.DATETRN -1
                             AND os1.ID_ACCOUNT = oa.ID_ACCOUNT
                  ) AS saldo_income,
                  os.SALDO AS saldo_outcome,
                  ISNULL(os.OBOROT_DB, 0) AS oborot_db_outcome,
                  ISNULL(os.OBOROT_CR, 0) AS oborot_cr_outcome
           FROM   OD_ACCOUNTS0 oa
                  CROSS JOIN calendar clnd
                  LEFT JOIN OD_SALTRN0 os
                       ON  os.ID_ACCOUNT = oa.ID_ACCOUNT
                       AND os.date_trn = clnd.DATETRN
           WHERE  oa.ACTIV = 1
                  AND oa.ID_CURRENCY = 810
                  AND clnd.datetrn >= @d1 --каждый день в периоде
                  AND clnd.datetrn <= @d2
                  AND oa.ID_ACCOUNT = 175250
       ) tt