have two different financial statements for different years (see
below)

A B
1 Cash & Cash Equivalents 159,100
2 ST Financial Instrument 140,000
3 Marketable securities 117,104


A B
1 Cash & Cash Equivalents 200,000
2 Marketable securities 245,123
3 Account receivables 25,345


I want this to look like


A B C
1 Cash & Cash Equivalents 159,100 200,000
2 ST Financial Instruments 140,000 -
3 Marketable securities 117,104 245,123
4 Account receivables - 25,345


The list is very long with different items but I need to combine them.
I have been manually inserting a row to the main sheet, copying and
pasting from the other sheet.


Is there easier way to consolidating the two files into one?