CODE:
Public Function ReadXml(xmlFile As String) As ADODB.Recordset
    Dim rs As New ADODB.Recordset
        rs.Open xmlFile, "Provider=MSPersist", , , adCmdFile
    Set ReadXml = rs
    Set rs = Nothing
End Function
Public Sub SaveXml(sql As String, xmlFile As String)
    Dim conn As New ADODB.Connection
    Dim rs As New ADODB.Recordset
    Set conn = CurrentProject.Connection
        rs.Open sql, conn, adOpenKeyset, adLockReadOnly
        rs.Save xmlFile, adPersistXML
    Set rs = Nothing
    Set conn = Nothing
End Sub
Private Sub DelFile(xmlFile As String)
    Dim fso
        Set fso = CreateObject("Scripting.FileSystemObject")
        If fso.FileExists(xmlFile) Then
            fso.DeleteFile xmlFile
        End If
    Set fso = Nothing
End Sub
Sub ReadXmlTest()
    Dim strXmlFile As String
    Dim rs As New ADODB.Recordset
   
        strXmlFile = "C:\Test.xml"
        Set rs = ReadXml(strXmlFile)
       
        Do While Not rs.EOF
            Debug.Print rs("帐目编号")
            rs.MoveNext
        Loop
End Sub
Sub SaveXmlTest()
    Dim strXmlFile As String, strSQL As String
        strSQL = "SELECT * FROM 帐目;"
        strXmlFile = "C:\Test.xml"
        DelFile strXmlFile
        SaveXml strSQL, strXmlFile
End Sub用这样的方法，我们可以持久保存ADODB.Recordset，也可以替代临时表使用。