Задание: 29 (Serge I: 2003-02-14)
SELECT t1.point, t1.date, inc, out
FROM income_o t1 LEFT JOIN outcome_o t2 ON t1.point = t2.point
AND t1.date = t2.date
UNION
SELECT t2.point, t2.date, inc, out
FROM income_o t1 RIGHT JOIN outcome_o t2 ON t1.point = t2.point
AND t1.date = t2.date