The trick is to specify the column headings property in the QBE for the field that is your Row source... Simply right click the field and select properties.
For example, for a row source field of
Format([DATE_ID],"mmm"
I have a column headings property of
"Jan","Feb","Mar","Apr","May","Jun","Jul","Aug","Sep","Oct","Nov","Dec"
This is necessary if you always need to have the column headings even if they do not end up with values.
Once you've done that you can always copy and paste the column headings or look at the SQL view to see how it works there if you want to build your own SQL statement.