Чистый T-SQL (только что проверил работоспособность):
X++:
SELECT id, descr, SUM(f1) AS f1, SUM(f2) AS f2, SUM(f3) AS f3
FROM (SELECT t1.id
, t1.descr
, CASE WHEN t2.f = 1 THEN t2.f ELSE NULL END AS f1
, CASE WHEN t2.f = 2 THEN t2.f ELSE NULL END AS f2
, CASE WHEN t2.f = 3 THEN t2.f ELSE NULL END AS f3
FROM Table1 AS t1 INNER JOIN
Table2 AS t2 ON t1.id = t2.id) AS derivedtbl_1
GROUP BY id, descr
HAVING (SUM(f1) IS NOT NULL) AND (SUM(f2) IS NOT NULL) AND (SUM(f3) IS NOT NULL)
З.Ы. как это сделать в Аксапте - без понятия :-)