if (a != b)
     if (a != c)
          if (a != d)
               if (a != e)
                    f = a
               else
                     ...
          endif
     endif
endif

##</code><code>##

next if a == b;
next if a == c;
next if a == d;
...

##</code><code>##

if (a == b) goto next_record;
if (a == c) goto next_record;
...