一段SQL

如何将会计分录流水合并成会计分录，环境oracle 11g，代码如下：

表：

CREATE TABLE "DEMO_VCH" 
("SET_NO" VARCHAR2(45 BYTE), 
"SET_ID" NUMBER, 
"AP_CODE" VARCHAR2(24 BYTE), 
"AP_DIRECTION" VARCHAR2(1 BYTE), 
"CUR_CODE" VARCHAR2(3 BYTE), 
"TX_AMT" NUMBER(24,4)
) ;

COMMENT ON COLUMN DEMO_VCH.SET_NO is '会计分录套号'; 
COMMENT ON COLUMN DEMO_VCH.SET_ID is '会计分录序号'; 
COMMENT ON COLUMN DEMO_VCH.AP_CODE is '科目码'; 
COMMENT ON COLUMN DEMO_VCH.AP_DIRECTION is '接待方向(D:借;C:贷)'; 
COMMENT ON COLUMN DEMO_VCH.CUR_CODE is '币别'; 
COMMENT ON COLUMN DEMO_VCH.TX_AMT is '金额'; 

查询：

WITH
    VCH AS
    (
        SELECT
            T.*,
            SUM(
            CASE
                WHEN AP_DIRECTION='D'
                AND AP_D2!       ='D'
                THEN 1
                ELSE 0
            END)OVER(PARTITION BY SET_NO ORDER BY SET_ID) RN --分段求和
        FROM
            (
                SELECT
                    T.*,
                    LAG(AP_DIRECTION,1,'X')OVER(PARTITION BY SET_NO ORDER BY SET_ID) AP_D2 --上一行的值
                FROM
                    DEMO_VCH T
            )
            T
    )
    ,
    D AS
    (
        SELECT * FROM VCH WHERE AP_DIRECTION='D'
    )
    ,
    C AS
    (
        SELECT * FROM VCH WHERE AP_DIRECTION='C'
    )
SELECT
    D.SET_NO,
    D.RN AS SET_ID,
    D.AP_CODE      AS D_APCODE,
    D.AP_DIRECTION AS D_DIRECTION,
    D.CUR_CODE     AS D_CUR,
    D.TX_AMT       AS D_AMT,
    C.AP_CODE      AS C_APCODE,
    C.AP_DIRECTION AS C_DIRECTION,
    C.CUR_CODE     AS C_CUR,
    C.TX_AMT       AS C_AMT
FROM
    D
FULL JOIN C
ON
    D.SET_NO=C.SET_NO
AND D.RN    =C.RN;

数据：

SET DEFINE OFF;
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100001',3,'M001','C','CNY',118802.5);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100001',2,'M002','D','CNY',-118802.5);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100001',0,'U001','D','CNY',-118802.5);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100001',1,'U002','C','CNY',118802.5);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100001',8,'P001','C','CNY',95.04);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100001',6,'M002','C','CNY',118707.46);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100001',4,'M001','D','CNY',-118802.5);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100002',1,'U002','C','CNY',39500);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100002',9,'P002','C','CNY',40);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100002',0,'U001','D','CNY',-39500);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100002',6,'M002','C','CNY',39389.07);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100002',4,'M001','D','CNY',-39479.07);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100002',3,'M001','C','CNY',39479.07);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100002',8,'P001','C','CNY',50);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100002',2,'M002','D','CNY',-39479.07);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100003',10,'U002','C','USD',87192.6);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100003',9,'U001','D','USD',-87192.6);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100003',4,'M002','D','USD',-46.47);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100003',8,'P003','C','USD',4.91);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100003',7,'X001','D','USD',-4.91);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100003',1,'M001','C','USD',87146.13);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100003',2,'M001','D','USD',-87146.13);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100003',0,'M002','D','USD',-87146.13);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100003',6,'Y001','C','USD',87192.6);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100004',4,'M002','D','USD',-46.47);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100004',2,'M001','D','USD',-87519.03);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100004',1,'M001','C','USD',87519.03);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100004',0,'M002','D','USD',-87519.03);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100004',10,'U002','C','USD',87565.5);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100004',9,'U001','D','USD',-87565.5);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100004',8,'P003','C','USD',4.93);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100004',7,'X001','D','USD',-4.93);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100004',6,'Y001','C','USD',87565.5);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100005',6,'Y001','C','USD',86684.4);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100005',1,'M001','C','USD',86637.93);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100005',4,'M002','D','USD',-46.47);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100005',0,'M002','D','USD',-86637.93);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100005',10,'U002','C','USD',86684.4);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100005',8,'P003','C','USD',4.88);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100005',7,'X001','D','USD',-4.88);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100005',2,'M001','D','USD',-86637.93);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100005',9,'U001','D','USD',-86684.4);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100006',1,'M001','C','USD',42823.4);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100006',4,'M002','D','USD',-202);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100006',10,'U002','C','USD',43025.4);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100006',9,'U001','D','USD',-43025.4);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100006',0,'M002','D','USD',-42823.4);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100006',2,'M001','D','USD',-42823.4);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100006',8,'P003','C','USD',2.44);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100006',6,'Y001','C','USD',43025.4);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100006',7,'X001','D','USD',-2.44);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100007',1,'U004','C','CNY',60000);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100007',3,'M002','D','CNY',-199.33);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100007',5,'P004','C','CNY',199.33);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100007',0,'U003','D','CNY',-60000);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100008',2,'M002','C','CNY',60000);
Insert into DEMO_VCH (SET_NO,SET_ID,AP_CODE,AP_DIRECTION,CUR_CODE,TX_AMT) values ('100008',1,'M002','D','CNY',-60000);
commit;

效果：