クエリで定義した列エイリアスを同じクエリで使用することはできません。次のようなものを試してください:
SELECT *,
TRIP1 / FUEL1 AS ECON1,
TRIP31 / FUEL31 AS ECON31,
OTHER COLUMNS....
FROM
(
SELECT v.V_VEHICLEID,
v.V_LICENSENO,
ROUND((MAX(IF(DAY(WP_DATETIME) = 1, WP_ODOMETER, NULL)) - MIN(IF(DAY(WP_DATETIME) = 1, WP_ODOMETER, NULL))) / 1000) AS TRIP1,
ROUND(MAX(IF(DAY(WP_DATETIME) = 1, WP_FUELREAD, NULL)) - MIN(IF(DAY(WP_DATETIME) = 1, WP_FUELREAD, NULL)),2) AS FUEL1,
ROUND((MAX(IF(DAY(WP_DATETIME) = 31, WP_ODOMETER, NULL)) - MIN(IF(DAY(WP_DATETIME) = 31, WP_ODOMETER, NULL))) / 1000) AS TRIP31,
ROUND(MAX(IF(DAY(WP_DATETIME) = 31, WP_FUELREAD, NULL)) - MIN(IF(DAY(WP_DATETIME) = 31, WP_FUELREAD, NULL)),2) AS FUEL31,
OTHER COLUMNS...
FROM VEHICLES v
JOIN WAYPOINTS wp
ON wp.WP_VEHICLEID = v.V_VEHICLEID
WHERE MONTH(wp.WP_DATETIME) = '6'
AND v.V_USER = 'tc'
GROUP BY wp.WP_VEHICLEID
) t