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'
  ELSE
    CASE
    WHEN B.SALES_QTY > B.DELIVERED_QTY THEN '一部出荷'
    ELSE '出荷済'
    END
  END AS SHIP_STS
FROM
  SALES A
  INNER JOIN SALES_DTL B ON A.SALES_NO AND B.SALES_NO
ORDER BY
  1 DESC
, 2 ASC
, 3 ASC
;