SELECT HD.SALES_DATE SAL_DATE
,HD.SALES_NO NO
,DT.ITEM_CODE ITEM_CODE
,DT.SALES_QTY SAL_QTY
,DT.DELIVERED_QTY DEL_QTY
,CASE WHEN DT.DELIVERED_QTY = 0 THEN '未出荷'
      WHEN DT.SALES_QTY > DT.DELIVERED_QTY THEN '一部出荷'
      WHEN DT.SALES_QTY = DT.DELIVERED_QTY THEN '出荷済' END SHIP_STS
FROM SALES HD
LEFT JOIN SALES_DTL DT ON HD.SALES_NO = DT.SALES_NO
ORDER BY HD.SALES_DATE DESC
,HD.SALES_NO ASC
,DT.ITEM_CODE ASC