select s.SALES_DATE as SAL_DATE,
s.SALES_NO as NO,
d.ITEM_CODE as ITEM_CODE,
d.SALES_QTY as SAL_QTY,
d.DELIVERED_QTY as DEL_QTY,
case when d.DELIVERED_QTY = 0 then '未出荷' else 
    case when d.DELIVERED_QTY != 0 and d.SALES_QTY > d.DELIVERED_QTY then '一部出荷' else '出荷済' end
end as SHIP_STS
from SALES s
inner join SALES_DTL d
on d.SALES_NO = s.SALES_NO
order by s.SALES_DATE desc,
s.SALES_NO asc,
d.ITEM_CODE asc;