SELECT cm.CLCD, cm.CLNM, cs.UAKG, cs.UASU, cs.CSCN, cs.UAKG - (st.STZAKG + cs.SIKG + cs.HAKG - cs.SIHPKG + cs.TFKG + cs.BFKG- en.TSKG) AS ARKG,0 as ARRT, st.STZASU, st.STZAKG, cs.RGLSSU, cs.RGLSKG, cs.NBCN, cs.NBKG, cs.SCNBCN, cs.HASU, cs.HAKG, cs.PFKG, cs.PFHTKG, cs.SIKG, cs.SISU, cs.SIHPKG, cs.SIHPSU, cs.TFKG, cs.TFSU, cs.BFKG, cs.BFSU, en.TSKG, en.TSSU, cs.LSKG, cs.LSSU 

FROM ( SELECT clcd, clnm FROM jclmst ) cm LEFT OUTER JOIN ( SELECT SUBSTRING(CLCD, 1, 4) + '00' AS clcd, SUM(TSKG) AS TSKG, SUM(TSSU) AS TSSU FROM JCLSUM WHERE (STYMD = 20060903) AND (DTKB = '2') GROUP BY SUBSTRING(CLCD, 1, 4) + '00' ) en ON cm.clcd = en.clcd  LEFT OUTER JOIN ( SELECT SUBSTRING(CLCD, 1, 4) + '00' AS clcd, SUM(STZAKG) AS STZAKG, SUM(STZASU) AS STZASU FROM JCLSUM WHERE (STYMD = 20060501) AND (DTKB = '2') GROUP BY SUBSTRING(CLCD, 1, 4) + '00' ) st ON cm.clcd = st.clcd LEFT OUTER JOIN ( SELECT SUBSTRING(CLCD, 1, 4) + '00' AS clcd, SUM(CSCN) AS CSCN, SUM(UASU) AS UASU, SUM(UAKG) AS UAKG, SUM(UAHTSU) AS UAHTSU, SUM(UAHTKG) AS UAHTKG, SUM(RGLSSU) AS RGLSSU, SUM(RGLSKG) AS RGLSKG, SUM(NBCN) AS NBCN, SUM(NBKG) AS NBKG, SUM(SCNBCN) AS SCNBCN, SUM(SCNBKG) AS SCNBKG, SUM(HASU) AS HASU, SUM(HAKG) AS HAKG, SUM(PFKG) AS PFKG, SUM(PFHTKG) AS PFHTKG, SUM(SIKG) AS SIKG, SUM(SISU) AS SISU, SUM(SIHPKG) AS SIHPKG, SUM(SIHPSU) AS SIHPSU, SUM(TFKG) AS TFKG, SUM(TFSU) AS TFSU, SUM(BFKG) AS BFKG, SUM(BFSU) AS BFSU, SUM(LSKG) AS LSKG, SUM(LSSU) AS LSSU FROM JCLSUM 
WHERE (STYMD BETWEEN 20060501 AND 20060903) AND (DTKB = '2') GROUP BY SUBSTRING(CLCD, 1, 4) + '00' ) cs ON cm.clcd = cs.clcd WHERE (cs.UAKG IS NOT NULL) AND ( SUBSTRING(cm.clcd, 1, 2) NOT IN ('15','16','82','84','85','86','87','88','91') ) ORDER BY cm.clcd