-- ?????

DECLARE @m TABLE (ID INT IDENTITY(1,1), code INT, aname VARCHAR(10), typeT INT)

INSERT INTO @m (code , aname , typeT )

SELECT *

FROM

(

SELECT code, bname, 1 Typet

FROM @b-2

UNION ALL

SELECT code, cname, 2 Typet

FROM @C

) x

SELECTA.CODE, A.ANAME, M.ANAME, N.ANAME

FROM@mM

FULL JOIN@mN

ONM.CODE= N.CODE

ANDM.ID = (N.ID%(SELECT MIN(o.id) FROM @m O WHERE O.typet = 2 and O.code = M.code))+

((SELECT MIN(Q.id) FROM @m Q WHERE Q.typet = 1 and Q.code = M.code))

RIGHT JOIN@a A

ONA.code = M.CODE

ORA.code = N.CODE

WHERE

(M.TYPET = 1 OR M.TYPET IS NULL)

AND(N.TYPET = 2 OR N.TYPET IS NULL)