SELECT
    a.SALES_DATE    SAL_DATE
  , a.SALES_NO      NO
  , b.ITEM_CODE     ITEM_CODE
  , b.SALES_QTY     SAL_QTY
  , b.DELIVERED_QTY DEL_QTY
  , CASE
    WHEN b.DELIVERED_QTY = 0
    THEN '未出荷'
    WHEN b.SALES_QTY > b.DELIVERED_QTY
    THEN '一部出荷'
    WHEN b.SALES_QTY = b.DELIVERED_QTY
    THEN '出荷済'
    ELSE ''
    END             SHIP_STS
FROM
    SALES a
JOIN
    SALES_DTL b
ON
    a.SALES_NO = b.SALES_NO
WHERE 1=1

ORDER BY
    SAL_DATE DESC
  , NO
  , ITEM_CODE
;