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举例：子窗体最后一条记录【折扣】移到主窗体【审核人】

Private Sub 折扣_Exit(Cancel As Integer)
   Dim RS As DAO.Recordset
    Set RS = Me.RecordsetClone
    RS.MoveLast
    If StrComp(Me.Bookmark, RS.Bookmark, 0) = 0 Then
       Forms![frmopen]![审核人].SetFocus    '让审核人获得焦点
       Forms![frmopen]!Child1.Requery
    End If
End Sub