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