VBA SQL Access Erreur de syntaxe

Sub Commande0_Click()

 
    'Déclaration des variables

    Dim l As Long

    Dim Chiffre As String

    Dim SQL As String

 
    'Recherche a l'intérieur du fichier chiffre d'affaire de la cellule a importer

    Chiffre = "D:\Test\Essai.xls"

    l = Ligne()

    DoCmd.DeleteObject acTable, "Temp"

    DoCmd.TransferSpreadsheet acImport, , "Temp", "D:\Eric\dossier_projets\TDB\Chiffres-Affaires\a-Activité paiement porteurs CA an2007.xls", 0, "K" & l & ":K" & l

    DoCmd.OpenQuery "Req_CA"

    SQL = "INSERT INTO CA ( année, [Paiement france] ) SELECT [2007] AS Année, Temp.F1FROM Temp;"

    MsgBox SQL

 
 
End Sub

CurrentDb.Execute SQL

DoCmd.TransferSpreadsheet acExport, , CA, TDB

DoCmd.TransferSpreadsheet acExport, , "CA", "TD"

si valeur = "total" ou "TOTAL"

if ucase(valeur) = "TOTAL" then  ' bien 

if valeur = "total" or valeur = "TOTAL" then 'mal

Dim appExcel as excel.application

        Dim wbfile     as workbook

 
        Set AppExcel = CreateObject("Excel.Application" )

        If Not AppExcel Is Nothing Then

                 Set wbFile = AppExcel.Workbooks.Open("c:\toto.xls", False, True) 'Ouverture d'un classeur

                 if not wbfile is nothing then

                      ' Traitement voulu...

                      wbfile.sheets("A remplir").activate 

                      with wbfile.sheets("A remplir")

                           .range("A1") = "Titre"

                           .range("C1") = "Nom"

                           ' etc....

                      end with

                      ' Fermeture des élements

                      wbfile.close

             AppExcel.Application.Quit

             Set appexcel = nothing

        end if

end if

tant que valeur différent de "Total" ou "TOTAL"

DoCmd.DeleteObject acTable, "Temp"

       DoCmd.TransferSpreadsheet acImport, , "Temp", filename, 0, "K" & l & ":K" & l

       SQL3 = "INSERT INTO T_stats_global_regroup ( année, montant, type ) SELECT ""2007"" AS Année, Temp.F1, ""CA_2007"" AS type FROM Temp;"

SQL3 = "INSERT INTO T_stats_global_regroup ( année, montant, type ) SELECT '2007' AS Année, F1, 'CA_2007' AS type FROM Temp"