SELECT lips~vbeln AS vbeln lips~posnr AS posnr lips~pstyv AS pstyv
lips~meins AS meins lips~vrkme AS vrkme lips~lfimg AS lfimg
lips~vgbel AS vgbel lips~vgpos AS vgpos vbap~vbeln AS vbeln_02
vbap~posnr AS posnr_02 vbap~matnr AS matnr vbap~umvkn AS umvkn
vbap~vrkme AS vrkme_02 vbap~umvkz AS umvkz vbap~meins AS meins_02
FROM lips AS lips
INNER JOIN vbap AS vbap
ON lips~vgbel = vbap~vbeln AND lips~vgpos = vbap~posnr
WHERE lips~vrkme <> vbap~vrkme