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select a.资产, a.年初数, a.期末数, b.资产, b.年初数, b.期末数
from
(
select 资产, 年初数, 期末数, rownum rn
from (select a.*, rownum rn from table_name a) t
where t.rn <= (select count(*)+1 from table_name)/2
) a,
(
select 资产, 年初数, 期末数, rownum rn
from (select a.*, rownum rn from table_name a) t
where t.rn > (select count(*)+1 from table_name)/2
) b
where a.rn=b.rn(+)