U8/对比一级科目，快速判断需要调整的报表

SELECT XC.ccode[现在科目编码],XC.ccode_name[现在科目名称],XC.igrade[科目及次],XC.bproperty[科目性质]
INTO #XC
FROM [UFDATA_001_2021].DBO.code XC
WHERE 1 = 1
AND XC.iyear = '2026'
AND XC.igrade = '1'

SELECT YC.ccode[原来科目编码],YC.ccode_name[原来科目名称],YC.igrade[原来科目及次],YC.bproperty[原来科目性质]
INTO #YC
FROM [UFDATA_201_2017].DBO.code YC
WHERE 1 = 1
AND YC.iyear = '2025'
AND YC.igrade = '1'

SELECT *
FROM #XC FULL OUTER JOIN #YC ON #XC.现在科目编码 = #YC.原来科目编码
ORDER BY ISNULL(#XC.现在科目编码, #YC.原来科目编码) ASC