SELECT a.rp_ymd
,sum ( CASE b.rp_type WHEN 'O' then b.rp_sumcost* -1 WHEN 'I' THEN b.rp_sumcost END ) AS psum
FROM ( SELECT DISTINCT rp_ymd FROM TB_ReceiptPayB ) a
LEFT OUTER JOIN TB_ReceiptPayB b ON a.rp_ymd>=b.rp_ymd AND b.rp_type<> 'R'
GROUP BY a.rp_ymd