Сам спросил, сам сделал :D Может кому пригодится.

1)

SELECT
cr.id,
cr.date_create, 
cr.id_source,
cr.id_consumer, 
cr.record, 
cr.increment, 
cr.balance,
sl.name sl_na, 
cl.name cl_na 
FROM consumer_record cr 
LEFT JOIN source_list sl ON cr.id_source = sl.id 
LEFT JOIN consumer_list cl ON cr.id_consumer = cl.id
JOIN (SELECT MAX(id) max_id FROM consumer_record GROUP BY id_consumer) last_rec ON cr.id=last_rec.max_id;

2)

SELECT
cr.id_source,
sum(increment)
FROM consumer_record cr 
LEFT JOIN source_list sl ON cr.id_source = sl.id 
JOIN (SELECT MAX(id) max_id FROM consumer_record GROUP BY id_consumer) last_rec ON cr.id=last_rec.max_id
GROUP BY id_source HAVING COUNT( id_source ) >1 ORDER BY id_source