select 'est',count(AC_NO) as generated_ac_no from t_advice_index where BACKET_PATH = 'e-statement.20230930'
union all
select 't24',count(distinct ACC_NO) as T24_ac_no from t_statement where FILE_NAME='e-statement.20230930'
SELECT * FROM (
select count(AC_NO) as generated_ac_no from t_advice_index where BACKET_PATH = 'e-statement.20230930' ) A
JOIN (
select count(distinct ACC_NO) as T24_ac_no from t_statement where FILE_NAME='e-statement.20230930' ) B