SQL Server 合并结果集 - MS-SQL Server / 疑难问题

select b.AccountantID,dbo.hidtelpart(a.tel),midreceivedate,
isnull(c.enddate,Dateadd(yy,1,midreceivedate)) as enddate,
b.bankdate ,a.amount,DateDiff(mm,midreceivedate,enddate)as m
from dbo.AccountantFinal as a
 join dbo.Accountant as b on a.SourceID=b.AccountantID
 --join CustomerExtend as c on a.tel=c.tel
 join dbo.AccountReport as c on a.AccountantID=c.AccountantFinalID
 where DateDiff(mm,getdate(),b.BankDate)=0  
 

select Amount,AccountantID from dbo.Accountant 
where AccountantID not in (select SourceID from dbo.AccountantFinal ) 
and DateDiff(mm,getdate(),BankDate)=0

select Amount,AccountantID,b.num,Amount-b.num from dbo.Accountant as a join (
select SUM(Amount) as num,SourceID from dbo.AccountantFinal 
where DATEDIFF(mm,GetDate(),ReceiveDate)>=-3 group by SourceID) as b on a.AccountantID=b.SourceID
 and a.Amount>b.num
 where DateDiff(mm,getdate(),a.BankDate)=0 



这三条SQL语句和并成为存储过程 
要求
显示列以第一条为主 第一条没有的话添加上去
没有数据的显示为空

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union all

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SQL code:
select a.*, b.* , c.* from a left outer join b on a.**** = b.**** left outer join c on a.**** = c.****
弄个别名 再嵌套查呗

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合并：union all&nb