SELECT    l.*, dbo.DEFICIT.DEFICIT
FROM         dbo.LIST_APPLIED_MATERIAL l LEFT OUTER JOIN
                      dbo.DEFICIT ON l.REPORT_DATE = dbo.DEFICIT.DATE_REPORT AND l.ACC_CODE = dbo.DEFICIT.MATERIAL_CODE
WHERE     ((l.REPORT_DATE IN (SELECT MAX(REPORT_DATE) FROM dbo.LIST_APPLIED_MATERIAL WHERE REPORT_DATE < :ReportDate)))
ORDER BY l.DEPART_ID, l.SUBDIV_ID, l.ACC_CODE

SELECT * FROM MOVING_MATERIAL
ORDER BY MATERIAL_CODE, STANDARD_CODE, DATE_MOVING, SHOP_CODE. 

SELECT * FROM MOVING_MATERIAL
WHERE (DATE_REPORT IN (SELECT MAX(DATE_REPORT) FROM MOVING_MATERIAL WHERE DATE_REPORT < :ReportDate)) 
ORDER BY MATERIAL_CODE, STANDARD_CODE, DATE_MOVING, SHOP_CODE