select * from (select t1.`业务类型`,t1.`月份`,t1.`累计值`,t2.`月份` 上月月份,t2.`累计值` 上月累计值,t1.`累计值`-t2.`累计值` 当月实际值 from test11 t1,test11 t2
where t1.`业务类型`=t2.`业务类型`
and t1.`月份`=t2.`月份`+1
union
select t3.`业务类型`,t3.`月份`,t3.`累计值`,0 上月月份,0 上月累计值,t3.`累计值` 当月实际值 from test11 t3
WHERE t3.`月份`=1) t4
ORDER BY t4.`业务类型`,t4.`月份`