procedure TForm1.sButton1Click(Sender: TObject);
var t1,t2:TDateTime; sec:integer;
begin
try
  ADOConnection2.Connected:=true;
  t1:=Now;
  ADOStoredProc2.ProcedureName:='ImportFBData';
  ADOStoredProc2.Prepared:=true;
  ADOStoredProc2.ExecProc;
  t2:=Now;
  sec:=SecondsBetween(t2,t1);
  ShowMessage('Время операции: '+inttostr(sec)+' сек.')
finally
  ADOConnection2.Connected:=false;
end
end;

declare @S nvarchar(max)
select @s = ''
select @s = @s + [name] + '=' + [name] + ','
from sys.columns
where [object_id] = object_id('TableName') and [name] <> 'id'
select @s=left(@s, len(@s) - 1)

select @s

CREATE PROCEDURE ImportFBData
AS
BEGIN
declare @s1 varchar(30)
declare @s2 varchar(255)
set @s1='LCPI.IBProvider.3.Free'
set @s2='Password=***;Persist Security Info=True;User ID=***;'+
          'Location=D:\Projects\AccessScale\db\SCALE.FDB;ctype=ASCII;dialect=3;'+
          'auto_commit=True;support_odbc_query=False;unicode_mode=False;'+
          'unicode_stmt=False;dbclient_library=gds32.dll;dbclient_type=fb'

exec ImportFBTable @s1, @s2, 'CARS'
exec ImportFBTable @s1, @s2, 'CONTRAGENTS'
exec ImportFBTable @s1, @s2, 'DEPARTMENT'
exec ImportFBTable @s1, @s2, 'DISTANCES'
exec ImportFBTable @s1, @s2, 'EVENTS'
exec ImportFBTable @s1, @s2, 'FIOS'
exec ImportFBTable @s1, @s2, 'GOODS'
exec ImportFBTable @s1, @s2, 'INVOICES'
exec ImportFBTable @s1, @s2, 'PERCENTS'
exec ImportFBTable @s1, @s2, 'PSW'
exec ImportFBTable @s1, @s2, 'RECORD'
exec ImportFBTable @s1, @s2, 'SYSACTIONS'
exec ImportFBTable @s1, @s2, 'TAG'
exec ImportFBTable @s1, @s2, 'USERS'
exec ImportFBTable @s1, @s2, 'WAYPOINTS'
exec ImportFBTable @s1, @s2, 'WESLOGO'

END

CREATE PROCEDURE ImportFBTable
@Prov nvarchar(30), @ConStr nvarchar(255), @Table nvarchar(30)
AS
BEGIN
exec('delete from '+@Table)
exec('insert into '+@Table+' select * from OpenRowSet('''+@Prov+''','''+@ConStr+''',''select * from '+@Table+''')')
END

UPDATE СтараяТаблица SET ... FROM НоваяТаблица WHERE СтараяТаблица.ID = НоваяТаблица.ID
INSERT INTO СтараяТаблица SELECT НоваяТаблица.* FROM НоваяТаблица LEFT JOIN СтараяТаблица ON НоваяТаблица.ID = СтараяТаблица.ID WHERE СтараяТаблица.ID IS NULL

select* from OpenRowSet('LCPI.IBProvider.3.Free','Password=***;Persist Security Info=True;User ID=***;Location=D:\Projects\AccessScale\db\SCALE.FDB;ctype=ASCII;dialect=3;auto_commit=True;support_odbc_query=False;unicode_mode=False;unicode_stmt=False;dbclient_library=gds32.dll;dbclient_type=fb','select * from CARS')

SELECT * FROM OpenDataSource('Провайдер', 'Параметры')...ТаблицаFB

SELECT * FROM OpenRowSet('Провайдер', 'Параметры', 'SELECT * FROM ТаблицаFB')

Provider=LCPI.IBProvider.3.Free;Password=***;Persist Security Info=True;User ID=***;Location=D:\Projects\AccessScale\db\SCALE.FDB;ctype=ASCII;dialect=3;auto_commit=False;support_odbc_query=False;unicode_mode=False;unicode_stmt=False;dbclient_library=gds32.dll;dbclient_type=fb"