SET JOIN_CACHE_LEVEL=4
CREATE TABLE `t1` (
`bill_no` bigint(20) not NULL,
`resource_id` bigint(20) not NULL,
`item_code` int(11) not NULL,
`acct_id` bigint(20) not NULL
) ENGINE=innodb ;

CREATE TABLE `t2` (
`ACCT_ID` bigint(20) NOT NULL,
`RESOURCE_ID` bigint(20) NOT NULL,
`BILL_NO` bigint(20) NOT NULL,
`ITEM_CODE` int(11) NOT NULL,
`BILL_FEE` bigint(20) NOT NULL,
PRIMARY KEY (`ACCT_ID`,`RESOURCE_ID`,`BILL_NO`,`ITEM_CODE`,`BILL_FEE`)
) ENGINE=innodb DEFAULT CHARSET=utf8 ;
insert into t1 values(200003728758091,1000040460,1314831,10000026910);
insert into t2 values(10000026910,1000040460,200003728758091,1314831,100);

SELECT a.bill_no, b.bill_no,a.item_code, b.item_code ,a.acct_id, b.acct_id, a.resource_id,b.resource_id FROM t2 a , t1 b where a.bill_no = b.bill_no and a.item_code = b.item_code AND a.acct_id = b.acct_id AND a.resource_id = b.resource_id limit 1;

Empty set (0.004 sec)

SELECT a.bill_no, b.bill_no,a.item_code, b.item_code ,a.acct_id, b.acct_id, a.resource_id,b.resource_id FROM t2 a , t1 b where a.bill_no = b.bill_no and a.item_code = b.item_code AND a.resource_id = b.resource_id limit 1;