[SQL] 營業外收支研究

可能還要留意會計科目變化

select activity_date, non_operating_income_ratio from
(
    select activity_date, non_operating_income_ratio, max(report_date) from
    (
        select
            A.activity_date,
            A.number / B.number as non_operating_income_ratio,
            A.report_date
        from IncomeStmt as A
        inner join
        IncomeStmt as B
        on A.stock_code = B.stock_code
            and A.activity_date = B.activity_date
            and A.item in ('營業外收入合計', '營業外收入及利益')
            and B.item in ('繼續營業部門稅前淨利(淨損)', '繼續營業單位稅前淨利(淨損)')
            and A.report_type = 'C'
            and B.report_type = 'C'
            and A.stock_code = '2002'
    )
    where non_operating_income_ratio is not null
    group by activity_date
    order by activity_date
)