SQL> WITH t1 AS (
  2    SELECT '11' row_id,'1' item_no FROM DUAL UNION ALL
  3    SELECT '22' ,'2'  FROM DUAL UNION ALL
  4    SELECT '33' ,'3'  FROM DUAL UNION ALL
  5    SELECT '44' ,'4'  FROM DUAL
  6  ),t2 AS (
  7    SELECT '1,2' item_no,'2011-06-21' idate FROM DUAL UNION ALL
  8    SELECT '3' ,'2011-06-22'  FROM DUAL UNION ALL
  9    SELECT '4' ,'2011-06-23'  FROM DUAL
 10  )
 11  SELECT t1.*,
 12         t2.idate
 13    FROM t1,
 14         t2
 15   WHERE instr(',' || t2.item_no || ',', ',' || t1.item_no || ',') > 0;

ROW_ IT IDATE
---- -- --------------------
11   1  2011-06-21
22   2  2011-06-21
33   3  2011-06-22
44   4  2011-06-23

------解决方案--------------------

CREATE OR REPLACE PROCEDURE P_TEST_SUM(
    
 i_BeginTime IN VARCHAR2,
 i_EndTime   IN VARCHAR2
 )

AS
 v_BeginTime        VARCHAR2(20);           -- 结算记录起始时间
 v_EndTime          VARCHAR2(20);           -- 结算记录结束时间
    
BEGIN
   

EXCEPTION
  WHEN OTHERS THEN
    ROLLBACK;
  
END  P_TEST_SUM;


楼主结构就这样了，中间的逻辑可以随便加

------解决方案--------------------
SQL code

SQL> 
SQL> WITH t1 AS (
  2       SELECT '11' row_id,'1' item_no FROM DUAL UNION ALL
  3       SELECT '22' ,'2'  FROM DUAL UNION ALL
  4       SELECT '33' ,'3'  FROM DUAL UNION ALL
  5       SELECT '44' ,'4'  FROM DUAL UNION ALL
  6       SELECT '55' ,'5'  FROM DUAL)
  7  , t2 AS (
  8       SELECT '1,2,50' item_no,'2011-06-21' idate FROM DUAL UNION ALL
  9       SELECT '3' ,'2011-06-22'  FROM DUAL UNION ALL
 10       SELECT '4' ,'2011-06-23'  FROM DUAL)
 11  select t1.row_id,t3.idate
 12  from t1,(
 13       select distinct regexp_substr(item_no,'[^,]+',1,level) item_no,idate
 14       from t2
 15       connect by level<=length(item_no)-length(replace(item_no,',',''))+1) t3
 16  where t1.item_no=t3.item_no
 17  /
 
ROW_ID IDATE
------ ----------
11     2011-06-21
22     2011-06-21
33     2011-06-22
44     2011-06-23
 
SQL>