with T as (
select 1 FNO, 'aa' FName, 'J' FJD, 500 FMoney From dual union all
select 1, 'aa', 'J', 300 From dual union all
select 1, 'aa', 'D', 800 From dual union all
select 2, 'bb', 'J', 500 From dual union all
select 2, 'bb', 'J', 500 From dual union all
select 2, 'bb', 'D', 800 From dual union all
select 3, 'cc', 'J', 500 From dual union all
select 3, 'cc', 'D', 300 From dual)
SELECT * 
FROM T
WHERE T.FNO IN  
  (SELECT FNO 
  FROM (select FNO,DECODE(FJD,'J',FMoney,FMoney * -1) FMoney2 from T) 
  GROUP BY FNO 
  HAVING SUM(FMoney2) <> 0);