*!*    最小取整：Ceiling(Reccount("Abcc")*0.9)
*!*    四舍五入：Round(Reccount("Abcc")*0.9, 0)

Select "语文" As 科目, ;
    Sum(Iif(语文 > 60, 1, 0)) As 人数, Sum(T1.语文) As 总和 ;
    From (Select Top Ceiling(Reccount("Abcc")*0.9) 语文 ;
    From Abcc Order By 语文 Desc) As T1 ;
    Union ;
Select "数学" As 科目, ;
    Sum(Iif(数学 > 60, 1, 0)) As 人数, Sum(T1.数学) As 总和 ;
    From (Select Top Ceiling(Reccount("Abcc")*0.9) 数学 ;
    From Abcc Order By 数学 Desc) As T1 ;
    Union ;
Select "英语" As 科目, ;
    Sum(Iif(英语 > 60, 1, 0)) As 人数, Sum(T1.英语) As 总和 ;
    From (Select Top Ceiling(Reccount("Abcc")*0.9) 英语 ;
    From Abcc Order By 英语 Desc) As T1 ;
    Union ;
Select "历史" As 科目, ;
    Sum(Iif(历史 > 60, 1, 0)) As 人数, Sum(T1.历史) As 总和 ;
    From (Select Top Ceiling(Reccount("Abcc")*0.9) 历史 ;
    From Abcc Order By 历史 Desc) As T1 ;
    Union ;   
Select "地理" As 科目, ;
    Sum(Iif(地理 > 60, 1, 0)) As 人数, Sum(T1.地理) As 总和 ;
    From (Select Top Ceiling(Reccount("Abcc")*0.9) 地理 ;
    From Abcc Order By 地理 Desc) As T1 ;
    Union ;
Select "生物" As 科目, ;
    Sum(Iif(生物 > 60, 1, 0)) As 人数, Sum(T1.生物) As 总和 ;
    From (Select Top Ceiling(Reccount("Abcc")*0.9) 生物 ;
    From Abcc Order By 生物 Desc) As T1 ;
    Union ;
Select "政治" As 科目, ;
    Sum(Iif(政治 > 60, 1, 0)) As 人数, Sum(T1.政治) As 总和 ;
    From (Select Top Ceiling(Reccount("Abcc")*0.9) 政治 ;
    From Abcc Order By 政治 Desc) As T1

如果要横向显示的，改为 Join 连接语句。