I work with SQL all the time. Can't say I'm an expert on all matters re SQL, but certainly on some! Feel free to drop questions and I'll try to answer them for you.
From what I remember, you can't comment the SQL itself in Access. You can comment in the code just before you call the SQL however. That takes VB knowledge though. If it's on a button click that your calling the SQL, go into the code for the button and comment there. That's the best advice I can give. Sorry.,
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I've no idea about Access.
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And you can add comments at the end of a line in the same way:
--this is a simple select statement
select * from database.dbo.thistable with (nolock) -- don't do this if this is a large table
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This is all old grudges being brought up, nothing fresh.