--测试数据create table rowtocol_test asselect 2009 year,1 month,'部门1' dept,50000 expenditure from dualunion all select 2009,2,'部门1',20000 from dualunion all select 2009,2,'部门1',30000 from dualunion all select 2010,1,'部门1',35000 from dualunion all select…