select * from finalres where 
(status='rwd' and account# is null) 
 or  status not in ('xxx','ina','nfc')

您可以在以下链接查看此查询：
http://sqlfiddle.com/#!18/11b3d/2

CREATE TABLE finalres
(
  [account] int,
  [ItemNo] varchar(32),
  status varchar(100)

) 

INSERT INTO finalres (account, ItemNo, status) VALUES
  ('1', '453', 'xxx'),
  ('2', '657', '34'),
  (null, '657', 'rwd')
  ;

account     ItemNo  status
2            657     34
(null)       657     rwd

您有一个状态列表（xxx、ina、nfc），您不希望记录具有这些状态。此外，当帐号为空时，您只希望记录具有RWD状态，这意味着您需要将该状态添加到您不希望的状态列表中。这将为您提供如下查询：

select
    *
from
    finalres
where
     status not in ('rwd','xxx','ina','nfc')
  or (status='rwd' and account is null)

问题是status not in ('xxx','ina','nfc')允许结果包含任何status ='rwd'，即使account#不为空。这使得(status='rwd' and account# is null)冗余。您需要在status not in查询中包含'rwd'。

select 
*
from finalres
where 1 = 0
or (status='rwd' and account# is null)
or status not in ('rwd','xxx','ina','nfc')

试试这个

select * 
      from finalres 
     where (status='rwd' and account# is null) 
        or status not in ('xxx','ina','nfc')