Okay, try this. If the results of the second query look right, then you can do a MakeTable from it. First, obviously, try this in a junk copy of your database. Second, adjust the query, table and field names to match your actual field names.
Code:
Table: MyActionTable
Key Autonumber
Account Text
Action Text
OperID Text
Query1:
SELECT T1.Key, T1.Account, T1.Action, T1.OperID
FROM MyActionTable AS T1
WHERE T1.ACCOUNT & "" > "";
Query2:
SELECT T2.Key, Q1.Account, T2.Action, Q1.OperID
FROM MyActionTable AS T2, Query1 as Q1
WHERE Q1.KEY =
(SELECT MAX(Q1A.Key)
FROM Query1 AS Q1A
WHERE Q1A.Key <= T2.Key);