select 帐表no
      ,max(decode(rk,2,内容,'')) "最新修改"
       ,max(decode(rk,1,内容,'')) "最新"
from 
  (select 帐表no
         ,修改no
         ,内容
          ,rank() over(partition by 帐表no order by 修改no desc) rk
         ,count() over(partition by 帐表no) cnt
    from 帐表)
where cnt>2 and rk<=2
group by 帐表no

------解决方案--------------------
SQL code
 
 --DATA: 
 create table sa 
 ( 
    a01 int 
    ,a02 int 
    ,a03 nvarchar2(4) 
 )  
  
 insert into sa values(1,0,'aa'); 
 insert into sa values(1,1,'bb'); 
 insert into sa values(1,2,'cc'); 
 insert into sa values(1,3,'dd'); 
 insert into sa values(2,0,'xx'); 
 insert into sa values(2,1,'yy'); 
 insert into sa values(3,0,'ee'); 
 insert into sa values(3,1,'ff'); 
 insert into sa values(3,2,'gg'); 
 insert into sa values(4,0,'mm'); 
 commit; 
  
  
 --SQL: 
 select a01,max(case mm when 1 then a03  end) a 
     ,Max(case mm when 2 then a03  end) b 
 from  
 ( 
 select a01,a02,a03,row_number() over(partition by a01 order by a02) mm from  
   ( 
   select a01,a02,a03,row_number() over(partition by a01 order by a02 desc,a01) nn from sa 
   where a01 in 
   ( 
        select a01 from sa group by a01 having count(a01)>2 
   ) 
   ) 
 where nn <3  
 ) 
 group by a01 
  
 --RESULT: 
  
 1	cc	dd 
 3	ff	gg 
 


------解决方案--------------------
http://topic.csdn.net/u/20081204/14/e2df503c-f7f1-42ef-b469-a40333d23cb5.html?1144766071