一个例子：

DECLARE
  C1 SYS_REFCURSOR;
BEGIN
  OPEN C1 FOR
    SELECT Msi.Organization_Id,
           Msi.Inventory_Item_Id,
           Msi.Segment1,
           CURSOR (SELECT Ood.Organization_Id,
                          Ood.Organization_Code,
                          Ood.Organization_Name
                     FROM Org_Organization_Definitions Ood
                    WHERE Ood.Organization_Id = Msi.Organization_Id)
      FROM Mtl_System_Items_b Msi;
END;