SELECT g.name, 
           g.goods_id, 
           coalesce(dt2.sum_income,0), 
           coalesce(dt2.sum_sales,0),
           coalesce(dt2.differ_between,0)
FROM goods g
LEFT JOIN
(SELECT goods_id,
            sum(sum_income) as sum_income,
            sum(sum_sale) as sum_sale,
            sum(sum_income - sum_sale) as differ_between
 from (select goods_id, sum(incomeqty) as sum_income, 0 as sum_sale, 'income' as which
      from income
      where income.recdate between :d1 and :d2         
      group by goods_id
    union all
      select goods_id, 0, sum(salesqty), 'sale'
      from sales
      where sale.recdate between :d1 and :d2 
      group by goods_id) dt1
 group by goods_id
) dt2 
on g.goods_id = dt2.goods_id

select income.goods_id, sum(incomeqty) as start_income, 0 as start_sale, 'income' as which
            from income
            where income.recdate < :d1
            group by goods_id
          union all
            select goods_id,0, sum(saleqty) as start_sale, 'sale'
            from sale
            where sale.recdate < :d1
            group by goods_id
         group by goods_id

SELECT
    G.Name,
    G.Doods_id,
    coalesce(dt2.startqnt,0) as startqnt,      
    coalesce(dt2.income,0)as income, 
    coalesce(dt2.sales,0)as sales,
    coalesce(dt2.writeoff,0)as writeoff,
    coalesce(dt2.endqnt,0) as endqnt
FROM Goods G
LEFT JOIN
(select                                                                            --dt2
     Pr_k,
     sum(startincome) as startincome,                                                           --приходы до 
     sum(startsale) as startsale,                                                                    --продажи до
     sum(startwriteoff) as startwriteoff,                                                         --списывание до
     sum(income) as income,                                                                        --приходы в интервале  
     sum(sale) as sales,                                                                               --продажи в интервале 
     sum(writeoff) as writeoff,                                                                       --списывание в интервале 
     sum(startincome-startsale-startwriteoff) as startqnt,                                --остатки стартовые 
     sum(startincome-startsale-startwriteoff+income-sale-writeoff) as endqnt    --конечные остатки
from(                                                                       
     
   select  i.goods_id,
           sum(case when i.recdate<'01/01/2010' then i.incomeqty end) as startincome,
           0 as startsale,
           0 as startwriteoff,                         --списывание товара
           sum(case when i.recdate between '01/01/2010'  and '01/01/2020' then i.incomeqty end) as income,
           0 as sale,
           0 as writeoff,
           'income' as which
    from income i
    where i.recdate <='01/01/2020'
    group by goods_id

  union all

    select
           s.goods_id,
           0,
           sum(case when s.recdate<'01/01/2010' then s.saleqty end) as startsale,
           0,
           0,
           sum(case when s.recdate between '01/01/2010' and '01/01/2020' then s.saleqty end) as sale,
           0,
           'sale'
    from sale s
    where s.recdate <= '01/01/2020'
    group by goods_id
 
 union all

    select
           w. goods_id,
           0, 
           0,
           sum(case when w.writeoffDate<'01/01/2010' then w.writeoffQty end) as startwriteoff,
           0,
           0,
           sum(case when w.writeoffDate between '01/01/2010' and '01/01/2020' then w.writeoffQty end) as writeoff,
           'writeoff'
    from writeoff w
    where w.writeofDate < '01/01/2020'
    group by goods_id) dt1
 group by Goods_id )dt2
 on G.Goods_id=dt2.Goods_id