ผมว่าน่าจะประมาณ

SELECT date, 
SUM(IF(doing = 'refill', money, 0)) as refill, 
SUM(IF(doing = 'withdraw', money, 0)) as withdraw
FROM account 
GROUP BY date

ผมลองดูแบบนี้ให้นะครับ ของผมใช้ SQL Server แต่ไม่แน่ใจว่าทางคุณใช้อะไรนะครับ

CREATE TABLE table1(
id INT,
dy DATETIME,
whattodo VARCHAR(10),
mny INT
);
GO

INSERT INTO table1(id, dy, whattodo, mny)
SELECT 1, '2017-01-01', 'refill', 100
UNION ALL
SELECT 2, '2017-01-01', 'refill', 200
UNION ALL
SELECT 3, '2017-01-01', 'withdraw', 100
UNION ALL
SELECT 4, '2017-01-02', 'withdraw', 200
UNION ALL
SELECT 5, '2017-01-02', 'refill', 300
UNION ALL
SELECT 6, '2017-01-02', 'withdraw', 100
UNION ALL
SELECT 7, '2017-01-03', 'refill', 300
UNION ALL
SELECT 8, '2017-01-03', 'refill', 100
UNION ALL
SELECT 9, '2017-01-03', 'withdraw', 100
GO

SELECT dy, SUM(refill) AS refill, SUM(withdraw) AS withdraw
FROM (
SELECT *
FROM table1
PIVOT (SUM(mny) FOR whattodo IN ([refill], [withdraw])) AS sumOfmny
) AS PivotTable
GROUP BY dy
GO

DROP TABLE table1;

Select
[Date] as Transaction_Date
, 'refill' as Refill_Label
, Sum(Case When [doing] = 'refill' Then [money] Else 0 End) as Sum_Refill
, 'withdraw' as Withdraw_Label
, Sum(Case When [doing] = 'withdraw' Then [money] Else 0 End) as Sum_Refill
from [dbo].[account]
group by [Date]