CREATE TABLE acmast (accode n(6), acname c(50),opamt n(10,2))
SELECT acmast
INSERT INTO acmast (accode,acname,opamt) VALUES (1, 'party name', 54200)

CREATE TABLE sales (idno n(6), billno c(6), billdt d, accode n(6), qty n(7,2), amt n(10,2))
INSERT INTO sales (idno, billno , billdt , accode , qty , amt ) ;
VALUES (1, 'aa/101', DATE(2011,4,04),1,22,509)
INSERT INTO sales (idno, billno , billdt , accode , qty , amt ) ;
VALUES (1, 'aa/102', DATE(2011,4,14),1,28,852)
INSERT INTO sales (idno, billno , billdt , accode , qty , amt ) ;
VALUES (1, 'aa/103', DATE(2011,4,24),1,18,654)

if .t.
	SELECT sl.billno,sl.billdt, sl.accode;
		, ac.acname, ac.opamt;
		, sl.qty, sl.amt;
		, cast(0 as I) as idTemp ;
	FROM sales sl;
	LEFT JOIN acmast ac ON sl.accode=ac.accode INTO CURSOR tempcurs READWRITE 

	update tempcurs set idTemp = recno()
	select acname, min(idTemp) as idtemp from tempCurs ;
	into cursor filtCurs ;
	group by 1
	update tempcurs set opamt = 0 where idTemp not in ;
	  (Select idTemp from FiltCurs) 
else
	SELECT sl.billno,sl.billdt, sl.accode;
		, ac.acname, cast (0 as n(15,2)) as opamt;
		, sl.qty, sl.amt;
		, cast(0 as I) as idTemp ;
	FROM sales sl;
	LEFT JOIN acmast ac ON sl.accode=ac.accode INTO CURSOR tempcurs READWRITE 

	update tempcurs set idTemp = recno()
	select accode, min(idTemp) as idtemp from tempCurs ;
	into cursor filtCurs ;
	group by 1
	update ts set opamt = ac.opamt;
		from acmast ac ;
		join tempcurs ts on ts.accode=ac.accode ;
		join filtcurs fs on ts.idtemp=fs.idTemp 
endif