이전 마감재고를 가져오는건 

lag 를 사용하시면 됩니다. 

감기 때문에 ㅡ,.ㅡ;; 

자세한건 생략이요~ 

with t as(
select 'A' as code, '20120301' as ddate, 100 as in_qty, 50 as out_qty from dual union all
select 'A', '20120302', 50, 80  from dual union all
select 'A', '20120303', 40, 10   from dual )
select a.code, a.ddate, lag(a.close_qty, 1, 0) over (order by a.ddate ) base_stock,
       a.in_qty, a.out_qty, a.close_qty
  from (
select code, ddate,
       in_qty, out_qty,
              sum(in_qty) over(order by ddate range between unbounded preceding and current row)  -
       sum(out_qty) over(order by ddate range between unbounded preceding and current row)  close_qty
  from t) a
order by ddate

다른 분석함수를 사용해봐도 제 머리로는 결국 인라인뷰를 한번 써야되더군요.

여기까지가 제 한계네요.

다른 분들이 더 좋은 답을 주실듯

WITH t(prod, gdate, incnt, outcnt) AS
(
SELECT 'A', '20120301', 100, 50 FROM dual
UNION ALL SELECT 'A', '20120302',  50, 80 FROM dual
UNION ALL SELECT 'A', '20120303',  40, 10 FROM dual
)
SELECT prod   제품코드
     , gdate  일자
     , SUM(incnt - outcnt) OVER(PARTITION BY prod ORDER BY gdate)
     - (incnt - outcnt) 기초재고
     , incnt  입고수량
     , outcnt 출고수량
     , SUM(incnt - outcnt) OVER(PARTITION BY prod ORDER BY gdate) 마감재고
  FROM t
;

흠... 그렇군요..

감사합니다..

유용하게 쓰겠습니다