SELECT SA.SALES_DATE AS SAL_DATE
    ,SA.SALES_NO AS NO
    ,DTL.ITEM_CODE AS ITEM_CODE
    ,DTL.SALES_QTY AS SAL_QTY
    ,DTL.DELIVERED_QTY AS DEL_QTY
    , CASE 
        WHEN DTL.DELIVERED_QTY = 0 THEN '未出荷'
        WHEN DTL.DELIVERED_QTY <> 0 AND DTL.SALES_QTY>DTL.DELIVERED_QTY THEN '一部出荷'
        WHEN DTL.SALES_QTY = DTL.DELIVERED_QTY THEN '出荷済'
      END  AS SHIP_STS
FROM SALES SA
LEFT OUTER JOIN SALES_DTL DTL
    ON  SA.SALES_NO = DTL.SALES_NO
ORDER BY SAL_DATE DESC
    ,NO
    ,ITEM_CODE
;