小弟才来请教一个代码问题

Dim mySQL As String
    mySQL = "select Value from Sys_LookupList where Item ='报销类别' And Value <>''"
    Set Me.lbmc.Recordset = OpenADORecordset(mySQL)
初级业贵地,初次学习ACC,有代码实在不太懂,有那个高手能详细给我解释一下这段代码吗?小弟不胜感激

比如:

Dim mySQL As String                                                                                                    :声明什么什么意思

    mySQL = "select Value from Sys_LookupList where Item ='报销类别' And Value <>''"        :什么什么意思
    Set Me.lbmc.Recordset = OpenADORecordset(mySQL)                                                  :什么什么意思

希望这样我会明白一点.真的是谢谢啦.