SELECT
    SALES_DATE AS SAL_DATE,
    SALES_NO AS NO,
    ITEM_CODE,
    SALES_QTY AS SAL_QTY,
    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 SHIP_STS
FROM
    (
    SELECT
        S.ORDER_NO,
        S.SALES_DATE,
        S.SALES_NO,
        D.ITEM_CODE,
        D.SALES_QTY,
        D.DELIVERED_QTY
    FROM
        SALES AS S
    LEFT JOIN
        SALES_DTL AS D
    USING(SALES_NO)
)
ORDER BY
    SAL_DATE DESC,
    NO,
    ITEM_CODE;