declare @last table(year1 varchar(100),companycode1 varchar(100),lastmonth varchar(100))

declare @now  table(year varchar(100),companycode varchar(100), month varchar(100))

declare @temp table(month varchar(100));

declare @year int

set @year=2009

insert into @temp (month) values('01');

insert into @temp (month) values('02');

insert into @temp (month) values('03');

insert into @temp (month) values('04');

insert into @temp (month) values('05');

insert into @temp (month) values('06');

insert into @temp (month) values('07');

insert into @temp (month) values('08');

insert into @temp (month) values('09');

insert into @temp (month) values('10');

insert into @temp (month) values('11');

insert into @temp (month) values('12');

insert into @last   

select * from (

select Year,companycode   from

ACV_Gr with(nolock) where [year]=@year  GROUP BY companycode,Year 

)a inner join @temp t on 1=1

PRint 1

--select * from @last order by companycode1,lastmonth

insert into @now 

select Year,companycode,Month=substring('0'+month,len(month) ,5)     from

ACV_BookDetail_2009 with(nolock) where [year]=@year  GROUP BY companycode,Year,Month

--select * from @now order by companycode,month

print 2

delete  @last   where exists(select * from @now a where a.year= YEAR1 AND a.companycode= companycode1 and a.month=lastmonth)

select * from  @last order by companycode1,lastmonth