>I need to combine table A with table B into table C. Both tables have the following fields in common: Year, Borrower, Period, Rownum, and exchange(which is named "e" in table A and "en" in table B). The trick is I have to match records from table A with table B into each record in table C and I also have to include the records in both tables that do not match. Can I do this with one SQL command? If anyone can help me, thanks in advance.
>
I don't know how you define 'match' between tableA and tableB, but following select will consider records matching if all fields match.

SELECT Year, Borrower, Period, Rownum, e AS exchange ;
  FROM tableA ;
UNION ;
SELECT Year, Borrower, Period, Rownum, en AS exchange ;
  FROM tableB ;
INTO CURSOR crsResult