Create a query that gives the yearly totals.
Then join 2 copies of this query to match this year's and last year's
figures.

Steps:

1. In query design view, depress the Total button on the Toolbar.
Access adds a Total row to the grid.

2. In a fresh column in the Field row, enter:
   TheYear: Year([shipdate])
Accept Group By in the Total row.
(We will assume shipdate is a required field, so cannot be null.)

3. In the Total row under OSt and OCity, accept Group By.
Under the amount columns, choose Sum.
This gives you the figures for each year.
Save the query as (say) qryOriginByYear.

4. Create a new query using qryOriginByYear as an input "table."
Add a 2nd copy of qryOriginByYear.
Access will alias the the 2nd one as qryOriginByYear_1.
In the Properties box, change the alias to (say) PriorYear.

5. In the upper pane of query design, join the 2 copies of the query on the
fields OSt, OCity, and TheYear. Now change these to outer joins, by
double-clicking each of the 3 join lines in turn, and choosing:
   All records from qryOriginByYear, and any matches from PriorYear.

6. Drag the fields you want from both tables into the grid.
(After step 7, you won't be able to edit graphically any more.)

7. Switch to SQL View. (View menu.)
Edit the FROM clause.
It will look like this:
   SELECT ...
   FROM qryOriginByYear LEFT JOIN qryOriginByYear AS PriorYear
       ON ...
           And ...
           And qryOriginByYear.TheYear = PriorYear.TheYear
   WHERE ...
Change the 3rd part of the join to:
   And qryOriginByYear.TheYear = PriorYear.TheYear - 1

At this point, you will not be able to switch back to Design view, since
Access can't display non-equi joins graphically.