SELECT A.SID, A.NAME, B.SPRICE FROM A, B WHERE (A.SID=B.SID) B.PID IN (SELECT PID FROM C WHERE C.FILIAL=1 ORDER BY C.FDATE DESC)"

SELECT A.SID, A.NAME, B.SPRICE FROM A, B WHERE (A.SID=B.SID) B.PID IN (SELECT FIRST 1 PID FROM C WHERE C.FILIAL=1 ORDER BY C.FDATE DESC)"

SELECT A.NAME, B.PRICE
  FROM B
    INNER JOIN A ON A.SID = B.SID
    INNER JOIN C ON C.PID = B.PID
    INNER JOIN (
          SELECT B.SID, Max(C.DATE) AS DATE
            FROM B
              INNER JOIN C ON C.PID = B.PID
            GROUP BY B.SID
        ) D
      ON D.SID = B.SID AND D.DATE = C.DATE

select
A.Name,
(select first 1 B.Price from B,C 
where 
B.SID=A.SID and B.PID=C.PID order by C.DATE DESC) as Price
from A