select c.id company_id, c.name company, DATE(receipt_date) receipt, count(*) count from act
join company c on c.id = act.company_id
where

    act.is_delete = 0
group by act.company_id, receipt

select c.id company_id, c.name company, DATE(issue_date) issue, count(*) count from act
    join company c on c.id = act.company_id
    where

        act.is_delete = 0
    group by act.company_id, issue

select company_id,
       date(receipt_date) as "dt",
       count(*)           as "qty"
  into #receipt_total
  from act
where is_delete = 0
group by company_id,
        "dt"
;
-- indexes

select company_id,
       date(receipt_date) as "dt",
       count(*)           as "qty"
  into #issue_total
  from act
where is_delete = 0
group by company_id,
        "dt"
;
-- indexes


select isnull(t1.company_id, t2.company_id) as "company_id",
       isnull(t1.dt, t2.dt)                 as "dt",
       isnull(t1.qty, 0)                    as "qty_receipt",
       isnull(t2.qty, 0)                    as "qty_issue"
  into #result
  from #receipt_total    as t1
  full join #issue_total as t2 on t2.company_id = t1.company_id
                              and t2.dt = t1.dt
;

select t1.company_id,
       t2.company_name,
       t1.dt,
       t1.qty_receipt,
       t1.qty_issue
  from #result as t1
  join company as t2 on t2.id = t1.company_id
;

select company_id,
       'receipt'          as "rtype",
       date(receipt_date) as "dt",
       count(*)           as "qty"
  into #receipt_total
  from act
where is_delete = 0
group by company_id,
        "dt"
;
-- indexes

select company_id,
       'issue'            as "rtype",
       date(receipt_date) as "dt",
       count(*)           as "qty"
  into #issue_total
  from act
where is_delete = 0
group by company_id,
        "dt"
;
-- indexes

select *
  into #total_data
  from #receipt_total
union all
select *
  from #issue_total
;

select company_id,
       dt,
       sum(case when rtype = 'receipt'
                 then qty
             end)                        as "qty_receipt",
       sum(case when rtype = 'issue'
                 then qty
             end)                        as "qty_issue"
  into #result
  from #total_data
;

select t1.company_id,
       t2.company_name,
       t1.dt,
       t1.qty_receipt,
       t1.qty_issue
  from #result as t1
  join company as t2 on t2.id = t1.company_id
;