SELECT  0  
CREATE CURSOR cardspri (TNUM N( 5 ),SALDO N( 18 , 2 ))
INSERT INTO cardspri (TNUM,SALDO) VALUES ( 1 , 10000 )
INSERT INTO cardspri (TNUM,SALDO) VALUES ( 2 , 20000 )
INSERT INTO cardspri (TNUM,SALDO) VALUES ( 3 , 30000 )
INSERT INTO cardspri (TNUM,SALDO) VALUES ( 4 , 40000 )
INSERT INTO cardspri (TNUM,SALDO) VALUES ( 5 , 50000 )

SELECT  0  
CREATE CURSOR cardspri1 (TNUM N( 5 ),ENDSUM N( 18 , 2 ))
INSERT INTO cardspri1 (TNUM,ENDSUM) VALUES ( 1 , 20000 )
INSERT INTO cardspri1 (TNUM,ENDSUM) VALUES ( 2 , 30000 )
INSERT INTO cardspri1 (TNUM,ENDSUM) VALUES ( 3 , 40000 )
INSERT INTO cardspri1 (TNUM,ENDSUM) VALUES ( 4 , 50000 )
INSERT INTO cardspri1 (TNUM,ENDSUM) VALUES ( 7 , 80000 )

* ВСТАВКА НОВЫХ TNUM ( 7 )
INSERT INTO cardspri (TNUM,SALDO) SELECT TNUM,EndSum FROM cardspri1 WHERE cardspri1.TNUM ; 
	NOT IN (SELECT cardspri.TNUM FROM cardspri)
* ЗАМЕНА СОВПАДАЮЩИХ TNUM
UPDATE cardspri SET SALDO = cardspri1.EndSum FROM cardspri1 WHERE cardspri1.TNUM = cardspri.TNUM
* УДАЛЕНИЕ TNUM( 5 ) ОТСУТСТВУЮЩИХ В cardspri1
DELETE FROM cardspri WHERE cardspri.TNUM NOT IN (SELECT cardspri1.TNUM FROM cardspri1)