First load the values into XML
<cfset var strResult = '<ul class="xoxo">'>
<cfloop query="qryOrd">
<cfset strResult &= '<li>#xmlformat(ord_no)#</li>'>
</cfloop>
<cfset strResult &= '</ul>'>
Then use the xml in the sql query
<cfquery name="result.qryData">
DECLARE @xmlOrd_no xml = <cfqueryparam cfsqltype="CF_SQL_varchar" value="#strResult#">
DECLARE @tblOrd_no TABLE (ID varchar(20))
INSERT INTO @tblOrd_no
SELECT tbl.Col.value('.', 'varchar(20)')
FROM @xmlOrd_no.nodes('/ul/li') tbl(Col)
SELECT sub_acct_no, ...
FROM dbo.Closed_ORDER
WHERE ord_no IN (SELECT ID FROM @tblOrd_no)
</cfquery>
You can also do a dump of the XML and it is properly formatted in HTML
<cfoutput>#strResult#</cfoutput>
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