怎么样：
select dt, abs(qty), abs(val),
sum(case when reversal='Y' then -1 else 1 end) as count
from transactions
group by dt, abs(qty), abs(val)
having sum(case when reversal='Y' then -1 else 1 end) > 1;
我刚刚在Oracle中对其进行了测试，并且可以正常工作：
create table transactions
( dt date
, qty number
, val number
, reversal varchar2(1)
);
insert into transactions values (to_date('1/1/08','mm/dd/yy') , 14 , 70.00 , 'N');
insert into transactions values (to_date('1/1/08','mm/dd/yy') , 14 , 70.00 , 'N');
insert into transactions values (to_date('1/1/08','mm/dd/yy') , -14 , -70.00 , 'Y');
insert into transactions values (to_date('2/1/08','mm/dd/yy') , 17 , 89.00 , 'N');
insert into transactions values (to_date('2/15/08','mm/dd/yy') , 18 , 95.00 , 'N');
insert into transactions values (to_date('2/15/08','mm/dd/yy') , 18 , 95.00 , 'N');
insert into transactions values (to_date('3/1/08','mm/dd/yy') , 11 , 54.00 , 'N');
insert into transactions values (to_date('3/1/08','mm/dd/yy') , -11 , -54.00 , 'Y');
insert into transactions values (to_date('3/1/08','mm/dd/yy') , 11 , 54.00 , 'N');
insert into transactions values (to_date('3/1/08','mm/dd/yy') , 11 , 54.00 , 'N');
insert into transactions values (to_date('3/1/08','mm/dd/yy') , 11 , 54.00 , 'N');
sql> select dt, abs(qty), abs(val),
2 sum(case when reversal='Y' then -1 else 1 end) as count
3 from transactions
4 group by dt, abs(qty), abs(val)
5 having sum(case when reversal='Y' then -1 else 1 end) > 1;
DT ABS(QTY) ABS(VAL) COUNT
----------- ---------- ---------- ----------
15-FEB-2008 18 95 2
01-MAR-2008 11 54 3
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