sql nulls vs access nulls

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I am doing a data conversion from MS Access to SQL Server 2008.  The user is asking to see a particular original report against the new report to ensure that data is converting correctly.  It appears that SQL Server 2008 handles NULLS differently than Access, because the report sources are off by 7 records (7987 to 7980).  

Is there any way around this because the NULLS are intentionally saved in the database because it means something different than 0 Units.  
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The "report" should be the same. What is the query that provides the data for the report?
I don't think so NULL will be handled differently, there may be some different reason which could be found after seeing your table structure and query.
Top Expert 2012
It is not that Nulls are different between MS Access and MS SQL Server, but it is the way you treat them that makes it different.  MS Access uses a different SQL syntax when dealing with null in comparison to T-SQL.


Turned out the problem was in the query of the original report.

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