I am attempting to write a SOQL query to find the following.   Having trouble with the "join" etc.

We have a Custom Object called Shipment, the parent object is Account. 

Related by:

Shipment.SF_Account__c = Account.Id

Shipment has a field called CustomerNo.  Account has a field Site.   I want a list of Shipment records where CustomerNo does NOT equal the related Account Site.

In SQL it would look like:

SELECT Shipment.ID, Shipment.CustomerNo, Account.Site FROM Shipment INNER JOIN Account ON Shipment.SF_Account__c = Account.ID WHERE Shipment.CustomerNo <> Account.Site