条件に基づいてSQL Serverで次の行を追加し、前の行を減算する方法

CASE を合計する必要があります 借方と貸方を区別できる式:

SELECT 
    Id,
    TransactionType,
    SUM(CASE WHEN TransactionType = 'Receipt' THEN value ELSE -1.0*value END)
        OVER (ORDER BY Id ROWS BETWEEN UNBOUNDED PRECEDING AND CURRENT ROW) AS DiffValue
FROM #Temp
ORDER BY Id;