CREATE cursor 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 cursor 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)

SELECT sales.billno,sales.billdt, sales.accode, acmast.acname, acmast.opamt, sales.qty, sales.amt ;
FROM sales ;
LEFT JOIN acmast ON sales.accode=acmast.accode INTO CURSOR tempcurs READWRITE 

SELECT T1.BillNo, T1.BillDt, T1.AcCode, AcName, ;
IIF(T1.BillDt = T2.BillDt, CAST(T1.OpAmt as C(12)), SPACE(12)) as OpAmt, ;
T1.Qty, T1.Amt ;
from TempCurs T1 INNER JOIN (select AcCode, MIN(BillDt) as BillDt ;
from TempCurs GROUP BY AcCode) T2 on T1.AcCode = T2.AcCode ;
into cursor TempCurs ReadWrite 

BROWSE