在SELECT TOP子查询字段上使用WHERe IN的ACCESS 2010 SQL

我怀疑这只是Access优化器的局限性。像这样尝试：

SELECt d.[Company],        Sum(d.[SPENDING])FROM   [Data] As dINNER JOIN    (          SELECt TOP 10 [Company]          FROM          [Data]          WHERe         [Year] IN ("2013")          GROUP BY      Company          ORDER BY      Sum([SPENDING]) DESC   ) As t  ON  t.Company = d.CompanyWHERe d.[Year] IN ("2012")GROUP BY d.Company