Yes it can be done. You can use the the ATTACH DATABASE command to attach
one database to another.
DIM oSQL AS SQL
oSql.Initialize(File.DirRootExternal & "/databases","database1.db",False)
cSQLAttach = "ATTACH DATABASE " & File.DirRootExternal & "/dasbases/" & "database2.db" & " AS db2"
oSql.ExcNonQuery(cSQLAttach)
This would mean you could join tables from database1 to database2 in one SQL query. So in your case you could do.
"SELECT Account.CODE, Account.Amount, DB2.Account.code "code2", DB2.Account.Amount "amount2" FROM Account, DB2.Account WHERE Account.CODE = DB2.Account.CODE