说明：
从数据库中去一年的各单位电话费统计(电话费定额贺电化肥清单两个表来源）
SQL:
SELECT a.userper, a.tel, a.standfee, TO_CHAR(a.telfeedate, 'yyyy') AS telyear,
SUM(decode(TO_CHAR(a.telfeedate, 'mm'), '01', a.factration)) AS JAN,
SUM(decode(TO_CHAR(a.telfeedate, 'mm'), '02', a.factration)) AS FRI,
SUM(decode(TO_CHAR(a.telfeedate, 'mm'), '03', a.factration)) AS MAR,
SUM(decode(TO_CHAR(a.telfeedate, 'mm'), '04', a.factration)) AS APR,
SUM(decode(TO_CHAR(a.telfeedate, 'mm'), '05', a.factration)) AS MAY,
SUM(decode(TO_CHAR(a.telfeedate, 'mm'), '06', a.factration)) AS JUE,
SUM(decode(TO_CHAR(a.telfeedate, 'mm'), '07', a.factration)) AS JUL,
SUM(decode(TO_CHAR(a.telfeedate, 'mm'), '08', a.factration)) AS AGU,
SUM(decode(TO_CHAR(a.telfeedate, 'mm'), '09', a.factration)) AS SEP,
SUM(decode(TO_CHAR(a.telfeedate, 'mm'), '10', a.factration)) AS OCT,
SUM(decode(TO_CHAR(a.telfeedate, 'mm'), '11', a.factration)) AS NOV,
SUM(decode(TO_CHAR(a.telfeedate, 'mm'), '12', a.factration)) AS DEC
FROM (SELECT a.userper, a.tel, a.standfee, b.telfeedate, b.factration
FROM TELFEESTAND a, TELFEE b
WHERE a.tel = b.telfax) a
GROUP BY a.userper, a.tel, a.standfee, TO_CHAR(a.telfeedate, 'yyyy')