Для лучшего понимания:
X++:
SELECT FIRSTFAST * FROM FactureJour_RU ORDER BY FactureJour_RU.FactureDate ASC WHERE ((FactureDate_External<{ts '2012-04-05 00:00:00.000'}))
EXISTS JOIN FIRSTFAST * FROM TmpRestoredVATLogTrans_RU
WHERE FactureJour_RU.FactureId = TmpRestoredVATLogTrans_RU.FactureId
AND FactureJour_RU.Module = TmpRestoredVATLogTrans_RU.Module