Database

select i.Code, i.Name, p1.Price as PriceShop1, p2.Price as PriceShop2
from Items i
left outer join Prices as p1
  on p1.Code = i.Code
  and p1.Shop = 1
left outer join Prices as p2
  on p2.Code = i.Code
  and p2.Shop = 2
order by i.Code

seelct * from systables

SELECT Num_key, Lis_key
FROM [Table 2]
WHERE NOT EXISTS
(SELECT TOP 1 *
FROM [Table 1]
WHERE Num_key = [Table 2].Num_key
AND Lis_key = [Table 2].Lis_key)

select IsNull(a.Lis_key, b.Lis_key) as Lis_key,
    IsNull(a.Attrib_code, b.Attrib_code) as Attrib_code,
    case
        when a.Lis_key is null then 'New entry in Table2'
        when b.Lis_key is null then 'New entry in Table1'
        else 'Identical'
    end as MatchComment
from Table1 as a
full outer join Table2 as b
on a.Lis_key = b.Lis_key
and a.Attrib_code = b.Attrib_code