1)
select k.k_no, k.m_no, a.acc_name, d.is_debit, d.ammount
from kaid k, acc a, day_table d
where k.k_no = d.k_no and d.acc_no = a.acc_no

2)
select d.k_no
from day_table d, acc a
where a.acc_no = d.acc_no and a.acc_name = 'money' and d.is_debit = 1
and d.ammount > 100000


3)
select a.acc_no, a.acc_name, d.k_no, d.is_debit, d.ammount
from acc a, day_table d
where d.acc_no <> 1 and a.acc_no = d.acc_no and  
      d.k_no in (select k_no from day_table where acc_no = 1)

4)
select q.acc_no account, max(q.sss) max_ammount 
from  (select acc_no, sum(ammount) sss 
      from day_table 
      where is_debit=0
      group by acc_no) q
group by acc_no