하기 쿼리 참고하세요..

---쿼리시작---

;with tblA(기준년월,고객구분,매출금액) As

(

     Select '201601','사람1',100 Union All

     Select '201604','사람1',300 Union All

     Select '201607','사람1',500 Union All

     Select '201612','사람1',50

)

,tblB(년월,사람) As

(

     Select Convert(char(6),Left(a.기준년월,4) + '01')

           ,a.고객구분

       From tblA a

   Group By LEFT(a.기준년월,4)

           ,a.고객구분

  Union All

     Select Convert(char(6)

                    ,   Left(a.년월,4) 

                      + ( Case When CONVERT(integer,Right(a.년월,2)) + 1 < 10 Then '0' 

                               When CONVERT(integer,Right(a.년월,2)) + 1 >= 10 Then ''

                          End

                        )

                      + Rtrim(Convert(char(2),CONVERT(integer,Right(a.년월,2)) + 1)))

           ,사람

       From tblB a

      Where CONVERT(integer,Right(a.년월,2)) <= 11      

)

       Select a.년월

             ,a.사람

             ,ISNULL(b.매출금액,0) As 당월매출금액

             ,IsNull(Sum(c.매출금액),0) As  당년누적매출금액

         From tblB a 

                     Left Outer Join

                                     tblA b 

                                            On a.년월 = b.기준년월

                                           And a.사람 = b.고객구분

                     Left Outer Join

                                     tblA c 

                                            On a.년월 >= c.기준년월

                                           And LEFT(a.년월,4) = LEFT(c.기준년월,4)

                                           And a.사람 = c.고객구분

     Group By a.년월 

             ,a.사람

             ,b.매출금액                                           

---쿼리끝---         

정말 감사 합니다. ^^*

그냥 풀어봤습니다,,,

;with cteSummary (cYear, cName, cAmount) as (
	select	201601, '사람1', 100 union all
	select	201604, '사람1', 300 union all
	select	201607, '사람1', 500 union all
	select	201612, '사람1', 50
)
, cteYearList as (
	select	top 12
			convert(char(6),dateadd(month,number,'2016-01-01'),112) as cYear
	from	master.dbo.spt_values
	where	number >= 0
	group by number
	order by number
)
select	a.cYear
	,	c.cName
	,	isnull(b.cAmount,0) as cAmount
	,	c.cTotal
from	cteYearList as a
		outer apply (
			select	cName
				,	sum(cAmount) as cAmount
			from	cteSummary as x
			where	x.cYear = a.cYear
			group by cName
		) as b
		outer apply (
			select	cName
				,	sum(cAmount) as cTotal
			from	cteSummary as x
			where	x.cYear <= a.cYear
			group by cName
		) as c
go