您可以使用 row_number() 以及 full join 结果是：

select 
    t1.prof, 
    t2.project, 
    coalesce(t1.date, t2.date) date,
    t1.amount amount1,
    t2.amount amount2
from (
    select 
        t1.*,
        row_number() over(partition by date order by prof) rn
    from table1 t1
) t1
full join (
    select 
        t2.*,
        row_number() over(partition by date order by project) rn
    from table2 t2
) t2 on t1.date = t2.date and t1.rn = t2.rn