create table #sales
(
  客户 nvarchar(10),
  日期 datetime,
  发生金额 int
)
go
insert into #sales values
(N'张三','2015-3-7',300),
(N'张三','2015-3-6',500),
(N'张三','2015-3-5',200),
(N'张三','2015-3-4',400),
(N'张三','2015-3-3',100),
(N'李四','2015-3-7',600),
(N'李四','2015-3-6',300),
(N'李四','2015-3-5',200)select a.*,b.发生金额,a.发生金额 - isnull(b.发生金额,0) 新金额 from #sales a
  left join #sales b on b.客户 = a.客户 and b.日期 = DATEADD(DAY,-1,a.日期)