select a.spid,d.spbh,d.spmch,d.shpgg,d.dw,d.shpchd,a.kcshl,a.kcje,b.hwshl,b.hwje,c.pcshl,c.pcje from spkfjc a

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left join (select spid,sum(hwshl) hwshl,sum(hwje) hwje from hwsp group by spid) b on a.spid=b.spid

left join (select spid,sum(shl) pcshl,sum(gebjj*shl) pcje from sphwph group by spid) c on a.spid=c.spid

join spkfk d on a.spid=d.spid

where b.hwshl<>c.pcshl or b.hwshl<>a.kcshl

select d.spid,d.spbh,d.spmch,d.shpgg,d.dw,d.shpchd,b.hw,b.hwshl,b.hwje,c.pcshl,c.pcje from spkfk d 

join  hwsp  b on d.spid=b.spid

left join (select spid,hw,sum(shl) pcshl,sum(gebjj*shl) pcje from sphwph group by spid,hw) c on d.spid=c.spid and b.hw=c.hw

where b.hwshl<>c.pcshl

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