第一次运行会说多不操作产生错误，请检查每一步的状态值。
再次运行就变成了无法插入空行，行必须有一个列集值
Option Explicit
Private Sub cmdExit_Click()
    Unload Me           '关闭购物车创建窗体
End Sub

Private Sub cmdOk_Click()
    On Error GoTo DoError
    Dim strSQL As String, objCom As Command
    If Trim(txtUser) = "" Then
        MsgBox "请输入客户姓名！", vbCritical, "创建购物车"
        txtUser = ""
        txtUser.SetFocus
    Else
        With Drug_Store.rsShoppingCars
            .AddNew
            .Fields("编号") = txtNumber
            .Fields("客户名") = txtUser
            .Fields("日期") = Date & " " & Format(Time, "hh:nn")
            .Update
            strSQL = "Create Table " & txtNumber _
                   & "( 编号 nchar(6) primary key, 数量 Smallmoney not null)"
            Set objCom = New Command
            Set objCom.ActiveConnection = Drug_Store.DataCon
             = strSQL
             = adCmdText
            objCom.Execute
            MsgBox txtUser & "购物车创建成功！编号：" & txtNumber, _
                    vbInformation, "创建购物车"
            Set objCom = Nothing
        End With
    End If
    Exit Sub
DoError:
    MsgBox Err.Description
End Sub

Private Sub cmdRefresh_Click()
    Dim strNum As String
    With Drug_Store.rsShoppingCars
        If .State = adStateClosed Then .Open
        If .RecordCount < 1 Then
            strNum = Format(Date, "yymmdd") & "00001"
        Else
            .MoveLast
            strNum = Right(.Fields("编号"), 5)
            strNum = Format(Val(strNum) + 1, "00000")
            strNum = Format(Date, "yymmdd") & strNum
        End If
    End With
    txtNumber = "T" & strNum
    txtUser = ""
    txtUser.SetFocus
End Sub

Private Sub Form_Load()
    Dim strNum As String
    With Drug_Store.rsShoppingCars
        If .State = adStateClosed Then .Open
        .Requery
        .Filter = "日期 Like '" & Date & "%'"
        If .EOF Then
            strNum = Format(Date, "yymmdd") & "00001"
        Else
            .MoveLast
            strNum = Right(.Fields("编号"), 5)
            strNum = Format(Val(strNum) + 1, "00000")
            strNum = Format(Date, "yymmdd") & strNum
        End If
    End With
    txtNumber = "T" & strNum
End Sub