with temp as
(
select 'a' dw, 'xx' xm, 100 je from dual
union
select 'a' dw, 'yy' xm, 300 je from dual
union
select 'b' dw, 'xx' xm, 400 je from dual
union
select 'b' dw, 'yy' xm, 800 je from dual
union
select 'c' dw, 'xx' xm, 1200 je from dual
union
select 'c' dw, 'yy' xm, 200 je from dual
)
select distinct maint.dw, 
(select je from temp subt where subt.dw=maint.dw and subt.xm='xx') xxje,
(select je from temp subt where subt.dw=maint.dw and subt.xm='yy') yyje
from temp maint
order by maint.dw

------解决方案--------------------
SQL code
with temp as(
select 'a' 单位,'xx' 项目,100 金额 from dual
union all
select 'a' 单位,'yy' 项目,300 金额 from dual
union all
select 'b' 单位,'xx' 项目,400 金额 from dual
union all
select 'b' 单位,'yy' 项目,800 金额 from dual
union all
select 'c' 单位,'xx' 项目,1200 金额 from dual
union all
select 'c' 单位,'yy' 项目,200 金额 from dual
)
select 单位,sum(xx) 项目xx金额,sum(yy) 项目yy金额 from(
select 单位,decode(项目,'xx',sum(金额)) xx,decode(项目,'yy',sum(金额)) yy from temp group by 单位,项目
) group by 单位 order by 单位

------解决方案--------------------
select a.单位, a.金额 as xx金额, b.金额 as yy金额  
from table a
	inner join table b
	on a.单位 = b.单位
where a.项目 = 'XX' and a.项目 = 'YY'

------解决方案--------------------
select 单位,sum(decode(项目,'xx',金额,0)),sum(decode(项目,'yy',金额,0)) from 表 group by 单位;