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