update {业务库} set 统计=统计+'4' where 科目名称 in (select 科目名称 from(select Distinct 科目名称,(select top 1 发生日期 from {业务库} b where a.科目名称=b.科目名称 order by 发生日期 Desc ) as 发生日期 from {业务库} a)) and 发生日期 in (select 发生日期 from(select Distinct 科目名称,(select top 1 发生日期 from {业务库} b where a.科目名称=b.科目名称 order by 发生日期 Desc ) as 发生日期 from {业务库} a))