如果資料量不大的情況下可以考慮這種笨方法...
CREATE VIEW V_AA_ROW
SELECT YYMM, 'PLUS_01' AS COL_NAME, PLUS_01 AS VAL FROM AA
UNION ALL
SELECT YYMM, 'PLUS_02' AS COL_NAME, PLUS_02 AS VAL FROM AA
UNION ALL
SELECT YYMM, 'PLUS_03' AS COL_NAME, PLUS_03 AS VAL FROM AA
UNION ALL
....
....
UNION ALL
SELECT YYMM, 'MIN_28' AS COL_NAME, MIN_28 AS VAL FROM AA
UNION ALL
SELECT YYMM, 'MIN_29' AS COL_NAME, MIN_29 AS VAL FROM AA
UNION ALL
SELECT YYMM, 'MIN_30' AS COL_NAME, MIN_30 AS VAL FROM AA
-----------------------------
SELECT COL_NAME
FORM V_AA_ROW
WHERE YYMM = 月份
AND VAL < 0
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