select
    SALES_DATE as SAL_DATE,
    SALES.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 DELIVERED_QTY <> 0 and SALES_QTY > DELIVERED_QTY then '一部出荷'
        when SALES_QTY = DELIVERED_QTY then '出荷済'
    end as SHIP_STS
from
    SALES
INNER JOIN SALES_DTL on SALES.SALES_NO = SALES_DTL.SALES_NO
order by SALES_DATE desc, SALES_DTL.SALES_NO asc, ITEM_CODE asc