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select factura.serfac,factura.nrofac,ruccli,fecfac,dfactura.

codpro,
dfactura.candfac,dfactura.totdfac,dfactura.totdfac/dfactura.candfac as
'PUDFAC'
into VentasDW..th_ventas
From Factura Right join dfactura
on factura.serfac=dfactura.serfac and factura.nrofac=dfactura.nrofac
este es el que iso el ing en su clases

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