a.account_id,
a.account_name,
a.create_by,
a.create_time,
a.update_by,
a.update_time,
a.outer_flag,
a.del_flag,
a.business_quality,
a.owned,
a.juridical_person,
a.establish_time,
a.biller,
a.invoicing_amount,
a.sum_invoicing_amount,
a.tentative_estimates,
ABS(sum(c.no_has_tax) - 5000000) as invoicing_amount_excess,
b.bank_card_num,
b.bank_name,
b.bank,
b.bank_num,
b.start_cert_expiration_date,
b.end_cert_expiration_date,
b.account_quality,
b.pub_single_lines,
b.pri_single_lines,
b.pub_year_lines,
b.pri_year_lines,
b.day_stroke_num,
b.pub_day_lines,
b.pri_day_lines,
b.pub_year_excess,
b.pri_year_excess,
b.balance,
b.day_stroke_num_excess,
b.pub_day_lines_excess,
b.pri_day_lines_excess,
b.spend