CareerCup

create table table_1 (
factory varchar(5),
material char(1),
qty int,
date datetime
);

create table table_2 (
factory varchar(5),
company varchar(5),
material char(1),
qty int,
date datetime
);

insert into table_1 values ('f1', 'a', 100, '2010-10-10'), ('f1', 'b', 200, '2010-10-10' ), ('f1', 'a', 500, '2011-11-11' ),('f2', 'a', 300, '2010-10-10');
insert into table_2 values ('f1', 'c1', 'a', 100, '2010-10-12'), ('f1', 'c2', 'b', 200, '2010-10-10' ), ('f2', 'c1', 'a', 500, '2011-11-11' ),('f2', 'c3', 'a', 300, '2010-10-10');


with cfmq as (
select  company, material, qty, date, factory, sum(qty) over (partition by factory, material order by date, qty, company) as qty_sum
from table_2 order by date, qty, company
)select company, material, cfmq.qty, cfmq.date, factory, table_1.qty-cfmq.qty_sum from cfmq join table_1 using (factory, material) where table_1.date <= cfmq.date  and (table_1.qty-cfmq.qty_sum) >= 0;

I think it is impossible to avoid duplicate results by writing only a query.
You can implement this by writing a stored procedure and using two temporary tables in it (although you can use one)

with cfmq as (
select company, material, qty, date, factory, sum(qty) over (partition by factory, material order by date, qty, company) as qty_sum
from table_2 order by date, qty, company
)select company, material, cfmq.qty, cfmq.date, factory, table_1.qty-cfmq.qty_sum from cfmq join table_1 using (factory, material) where table_1.date <= cfmq.date and (table_1.qty-cfmq.qty_sum) >= 0;