Extraer informacion de dos consultas en un solo registro

[Libras]

prueba con:

SELECT W.base_id AS work_order_id, R.transaction_date AS last_receipt_date
FROM
work_order W
LEFT JOIN
(
SELECT TOP 1
I.workorder_base_id, I.transaction_date
FROM
inventory_trans I
WHERE
I.workorder_base_id = W.base_id
AND I.CLASS ='R'
ORDER BY
I.transaction_date DESC
) R ON (W.base_id = R.workorder_base_id)

saludos