select M.RESPONSIBILITY_NAME,
       B.PROFILE_OPTION_NAME,
       X.USER_PROFILE_OPTION_NAME,
       t.profile_option_value,x.*
  from FND_PROFILE_OPTION_VALUES t,
       FND_RESPONSIBILITY_VL     M,
       FND_PROFILE_OPTIONS       B,
       FND_PROFILE_OPTIONS_TL    x
 where --t.profile_option_id(+) = 1991 and
 t.level_id(+) = 10003
 AND T.LEVEL_VALUE(+) = M.RESPONSIBILITY_ID
 AND T.profile_option_id = B.profile_option_id
 and x.LANGUAGE = ‘ZHS‘
 and B.PROFILE_OPTION_NAME = X.PROFILE_OPTION_NAME
 and M.RESPONSIBILITY_NAME like ‘%%应付%‘