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 B.DELIVERED_QTY = 0 THEN '未出荷'
 	  WHEN B.DELIVERED_QTY > 0 AND B.SALES_QTY > B.DELIVERED_QTY THEN '一部出荷'
 	  WHEN B.SALES_QTY = B.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