with a as
(select de.emp_no,s.salary as emp_salary,dept_no
from dept_emp de
left join salaries s on s.emp_no = de.emp_no),

b as(
    select dm.emp_no as manager_no,s.salary as manager_salary,dept_no
from dept_manager dm
left join salaries s on s.emp_no = dm.emp_no
)
select a.emp_no,manager_no, emp_salary,manager_salary
from a
join b on a.emp_no!=manager_no
and a.dept_no = b.dept_no
where emp_salary>manager_salary

二刷 遗忘点:a.dept_no = b.dept_no