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Go the distance and use row value expressions for the comparison. Looks
more like a multi-part key to old time RPGers:

SELECT *
FROM file1 t1 JOIN file2 t2
ON ( t1.acct, t1.brch, t1.tyc, t1.yrm ) = (t2.acct, t2.brch, t2.tyc,
t2.yrm) AND (t1.positive=t2.positive OR t1.negative=t2.negative);

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