-- 오라클 Update 절에는 From 절이 없습니다.
-- Exist 나 In 등의 서브쿼리를 이용해 체크하셔야 합니다.
UPDATE fi_cfws_mst a
   SET a.cd_bsactiv = :p_cd_attr
     , a.id_update  = :p_id_update
     , a.dts_update = :p_dts_update
 WHERE a.cd_company = :p_cd_company
   AND a.cd_gaap    = :p_cd_gaap
   AND a.ym_acpe    = :p_ym_acpe
   AND a.cd_fsform  = 'D0012'
   AND a.cd_acct   IN (:p_added_acct)
   AND EXISTS (SELECT 1
                 FROM ma_coa_mst b
                INNER JOIN ma_acgrp_dtl c
                   ON c.cd_company = a.cd_company
                  AND c.cd_gaap    = a.cd_gaap
                  AND c.cd_fsform  = a.cd_fsform
                  AND c.cd_acct    = a.cd_acct
                INNER JOIN ma_acgrp_mst d
                   ON d.cd_company = a.cd_company
                  AND d.cd_gaap    = a.cd_gaap
                  AND d.cd_fsform  = a.cd_fsform
                  AND d.cd_acgrp   = c.cd_acgrp
                INNER JOIN ma_acgrp_mst e
                   ON e.cd_company = a.cd_company
                  AND e.cd_gaap    = a.cd_gaap
                  AND e.cd_fsform  = a.cd_fsform
                  AND e.cd_acgrp   = d.cd_1level 
                WHERE b.cd_company = a.cd_company
                  AND b.cd_gaap    = a.cd_gaap
                  AND b.cd_acct    = a.cd_acct
                  AND b.nm_acct LIKE '%' || :p_nm_key || '%'
                  AND e.cd_grp IN ('100', '200', '300')
               )
;