UPDATE    Voucher
SET              VoucherNo = 'RV-' +
                          (SELECT     CONVERT(varchar, ReceiptVNo, 0)
                            FROM          ReceiptInfo
                            WHERE      (Type = 'REC FEE') AND Voucher.VoucherID = ReceiptInfo.AccountVoucherID)
WHERE     (VoucherNo LIKE 'JV-%') AND (ReadOnly = 1) AND (VoucherID IN
                          (SELECT     AccountVoucherID
                            FROM          ReceiptInfo
                            WHERE      (Type = 'REC FEE')))