select p_date,
       nvl(sum(decode(substr(p_date,1,6), substr(r_date,1,6), null, p_money)) over (partition by decode(substr(p_date,1,6), substr(r_date,1,6), null, r_date) 
                                                                                    order by p_date), 0) aa
  from t
 order by p_date

WITH MONEY AS
(
    SELECT '20071110' AS PLAN_DT, '20080410' AS RECP_DT, 1000 AS VAL UNION ALL  
    SELECT '20071210' AS PLAN_DT, '20080410' AS RECP_DT, 1000 AS VAL UNION ALL  
    SELECT '20080110' AS PLAN_DT, '20080410' AS RECP_DT, 1000 AS VAL UNION ALL     
    SELECT '20080210' AS PLAN_DT, '20080410' AS RECP_DT, 1000 AS VAL UNION ALL  
    SELECT '20080310' AS PLAN_DT, '20080410' AS RECP_DT, 1000 AS VAL UNION ALL  
    SELECT '20080410' AS PLAN_DT, '20080410' AS RECP_DT, 1000 AS VAL UNION ALL  
    SELECT '20080510' AS PLAN_DT, '20080513' AS RECP_DT, 1000 AS VAL UNION ALL  
    SELECT '20080610' AS PLAN_DT, '20080610' AS RECP_DT, 1000 AS VAL UNION ALL  
    SELECT '20080710' AS PLAN_DT, '20080710' AS RECP_DT, 1000 AS VAL UNION ALL  
    SELECT '20080810' AS PLAN_DT, '20080811' AS RECP_DT, 1000 AS VAL UNION ALL  
    SELECT '20080910' AS PLAN_DT, '20080910' AS RECP_DT, 1000 AS VAL UNION ALL  
    SELECT '20081010' AS PLAN_DT, '20081010' AS RECP_DT, 1000 AS VAL UNION ALL  
    SELECT '20081110' AS PLAN_DT, '20081110' AS RECP_DT, 1000 AS VAL UNION ALL  
    SELECT '20081210' AS PLAN_DT, '20081210' AS RECP_DT, 1000 AS VAL UNION ALL  
    SELECT '20090110' AS PLAN_DT, '20090112' AS RECP_DT, 1000 AS VAL UNION ALL  
    SELECT '20090210' AS PLAN_DT, '20090210' AS RECP_DT, 1000 AS VAL UNION ALL  
    SELECT '20090310' AS PLAN_DT, '20090310' AS RECP_DT, 1000 AS VAL UNION ALL  
    SELECT '20090410' AS PLAN_DT, '20090410' AS RECP_DT, 1000 AS VAL UNION ALL  
    SELECT '20090510' AS PLAN_DT, '20090601' AS RECP_DT, 1000 AS VAL UNION ALL  
    SELECT '20090610' AS PLAN_DT, '20090610' AS RECP_DT, 1000 AS VAL UNION ALL  
    SELECT '20090710' AS PLAN_DT, '20090710' AS RECP_DT, 1000 AS VAL UNION ALL  
    SELECT '20090810' AS PLAN_DT, '20090810' AS RECP_DT, 1000 AS VAL 
)
SELECT A.PLAN_DT
     , SUM(A.VAL)
     , SUM(CASE WHEN B.RECP_DT <= A.PLAN_DT THEN A.VAL ELSE 0 END) RECP_VAL
     , SUM(A.VAL) - SUM(CASE WHEN B.RECP_DT <= A.PLAN_DT THEN A.VAL ELSE 0 END) RECP_VAL
  FROM MONEY A, MONEY B
 WHERE A.PLAN_DT >= B.PLAN_DT
 GROUP BY A.PLAN_DT
 ORDER BY A.PLAN_DT