计算累计差

思路:先将需要进行累积的值变成负值，再进行累加，即得到累计差

with x as

(select rownum as seq,a.*

from (select 编号,项目,金额 from detail order by 编号) a)

select 编号,

          项目,

          金额，

          sum(case when seq=1 then 金额 else -金额 end) over(order by seq) as 余额

from x;