各製品（インクコード）の在庫を計算する

WITH    i AS
        (
        SELECT  inkcode, SUM(quantity) AS qin
        FROM    tblInkReceiving
        GROUP BY
                inkcode
        ),
        o AS
        (
        SELECT  inkcode, SUM(quantity) AS qout
        FROM    tblInkDelivery
        GROUP BY
                inkcode
        )
SELECT  COALESCE(i.inkcode, o.inkcode) AS inkcode,
        COALESCE(qin, 0) AS stock_in,
        COALESCE(qout, 0) AS stock_out,
        COALESCE(qin, 0) - COALESCE(qout, 0) AS stock_balance
FROM    i
FULL JOIN
        o
ON      o.inkcode = i.inkcode