declare @tb table (xmbh varchar(20) not null,forder int not null , xmmc varchar(50) null,
tzje numeric(10,4),htbh varchar(20) null, htmc varchar(50) null, htje numeric(10,4) null)

insert @tb select xmbh, 1, xmmc, tzje from table1

insert @tb select xmbh, 100, null, null, htbm, htmc, htje from table2

insert @tb select a.xmbh, 200, xmmc, null, null, '剩余', a.tzje-b.fa from table1 a
left join (select xmbh , sum(htje) fa from table2 group by xmbh) b on a.xmbh=b.xmbh

select xmbh, xmmc, tzje, htbh, htmc, htje from @tb
order by xmbh,forder