select name from member where name like 'a%' &p_where order by name;

select name from &p_table where name like 'a%' and status = 'a' order by name;

SELECT  SS.ART_CD,
        D.SKU_CD,
        S.SKU_DESC,
        D.UNIT_COST,
        D.UNIT_RETAIL,
        SUM(D.RCV_ORD_QTY),
        SUM(D.RCV_FOC_QTY),
        SUM((D.RCV_ORD_QTY + D.RCV_FOC_QTY)) QTY        
FROM    TSUB_GOODS_RECEIVED_HDR H,TSUB_GOODS_RECEIVED_DET D,SKU S,&P_TABLE SS
WHERE   H.STORE_CD  = D.STORE_CD
AND     H.SLIP_NO   = D.SLIP_NO
AND     D.SKU_CD    = S.SKU_CD
&P_COND
AND     H.STORE_CD  = :P_STORE_CD
AND     SS.ART_CD   = :P_ART_CD
AND     TRUNC(H.RECEIVED_DATE) >= :P_DATE_FR
AND     TRUNC(H.RECEIVED_DATE) <= :P_DATE_TO
&P_WHERE
--AND     STATUS = 'A'
GROUP BY 
        D.SKU_CD,
        S.SKU_DESC,
        D.UNIT_COST,
        D.UNIT_RETAIL;

:p_table := ' from tsub_goods_received_hdr, h, tsub_goods_received_det d, sku s, ' || :your_table_here || ' ss';

connect user_a
create synonym s_my_table for table_a;

connect user_b
create synonym s_my_table for table_b;

select ...
from TSUB_GOODS_RECEIVED_HDR H,TSUB_GOODS_RECEIVED_DET D,SKU S,
     s_my_table ss                                                     --> here!
where ...