Вы просто должны делать соединения, где ноль.
Вот пример с использованием предоставленного вами запроса:
ВЫБРАТЬ ТОП 100 ПРОЦЕНТОВ
Ftm.AcctID AS [Acct Id],
Act.AccountNumber AS [№ счета],
Act.AccountTypeId,
ISNULL (Cnt.FirstName, '') + '' + ISNULL (Cnt.LastName, '') AS [Полное имя],
Ftm.FinTransTypeCode AS [Trans Type],
Ftm.FinTransCode AS [Trans Code],
Fm.FJNo AS [№ FJ],
Fm.ReversalFJNo AS [Обратный FJNo.],
CAST (ISNULL (Fm.FJAmt, 0) AS DECIMAL (9, 2)) AS Количество,
Ftc.InterfaceDescr AS [Transaction Desc],
Fm.Comments, Fm.CreatedBy AS [Автор:],
Ftm.Created, RegistrationTypeid, FJDate
ОТ FinMaster AS Fm
ВНУТРЕННЕЕ СОЕДИНЕНИЕ FinTransMaster AS Ftm ON Ftm.FjNo = Fm.FJNo
INNER JOIN dbo.Account AS Act ON Ftm.AcctID = Act.AccountId
ВНУТРЕННЕЕ СОЕДИНЕНИЕ dbo.Contact AS Cnt ON Act.PrimaryContactId = Cnt.ContactId
ВНУТРЕННЕЕ СОЕДИНЕНИЕ FinTransCode AS Ftc ON Ftc.FinTransCode = Ftm.FinTransCode
left outer join FinMaster as FM2 on FM2.ReversalFjNo = Fm.FJNo and FM2.ReversalFjNo is null
left outer join FinTransMaster AS Ftm2 on (Ftm2.FjNo = Ftm.FjNo) AND (Ftm2.FjTransSeqNo < Ftm.FjTransSeqNo)
and Ftm2.FjNo is null
WHERE
(Ftm.FinTransTypeCode <> 'PYMT') И FJDate> getdate () - 5
ЗАКАЗАТЬ по Ftm.Created DESC