>But the Accounting software still cannot accept because of ,,,,. So How can I make it like below :
>
>cusid,invNo,amt,date
>
>c001,123,200.00,01/01/2000
>
>c002,131,20.00,02/01/2000
>
>
> Thank in advance.

First idea: add an extra field which would contain a CR/LF combination, i.e.

select cusid,invNo,amt,date, chr(13)+chr(10) as crlf ;
from your_table into cursor temp
copy to whatever.csv type csv

Another one would be to like before, and then do some postprocessing in your csv file:

cs=filetostr('whatever.csv')
cs=strtran(cs, chr(13)+chr(10), chr(13)+chr(10)+chr(13)+chr(10))
=strtofile(cs, 'whatever.csv')

The second line should replace each cr/lf with two of them, thus creating empty lines.