在MySQL 8中，您可以这样做。
如果您还需要帐户信息，您可以简单地加入它
第一个
| 动作标识|数量|创建日期|创建者（_B）|数量|创建日期|创建者（_B）|
| - -|- -|- -|- -|- -|- -|- -|
| 一个|10个|2022年10月30日|系统|一百五十六|2022年11月16日|用户3|
| 2个|五十个|2022年11月5日|系统|五十一个|2022年11月10日|用户2|
fiddle

我们可以在没有CTE的情况下，使用窗口函数和条件聚合来实现这一点：

select act_id,
    max(case when rn_asc  = 1 then amount     end)  ini_amount,
    max(case when rn_asc  = 1 then created_dt end)  ini_created_dt,
    max(case when rn_asc  = 1 then created_by end)  ini_created_by,
    max(case when rn_desc = 1 then amount     end)  fnl_amount,
    max(case when rn_desc = 1 then created_dt end)  fnl_created_dt,
    max(case when rn_desc = 1 then created_by end)  fnl_created_by
from(
    select ad.*,
        row_number() over(partition by act_id order by created_dt     ) rn_asc,
        row_number() over(partition by act_id order by created_dt desc) rn_desc,
        count(*)     over(partition by act_id) cnt 
    from account_details ad
) ad
where 1 in (rn_asc, rn_desc) and cnt > 1
group by act_id

在子查询中，row_number按日期的升序和降序排列同一帐户的记录，而count检查该帐户有多少记录。
然后，外部查询筛选具有多个记录的帐户以及顶部/底部记录。然后，我们可以使用group by和条件表达式透视数据集，以生成预期结果。

在不支持Windows功能的旧版MySQL上：

select act_id,
       max(case when new_col='min_value' then amount     end) as ini_amt,
       max(case when new_col='min_value' then created_dt end) as ini_dt,
       max(case when new_col='min_value' then created_by end) as ini_usr,
       max(case when new_col='max_value' then amount     end) as fnl_amt,
       max(case when new_col='max_value' then created_dt end) as fnl_dt,
       max(case when new_col='max_value' then created_by end) as fnl_usr
 from (  

        select ad.id,ad.act_id,ad.amount,ad.created_dt,ad.created_by,'max_value' as new_col
        from AccountDetails ad
        inner join (select act_id,max(created_dt) as max_created_dt
                     from AccountDetails
                     group by act_id
                     having count(*) >=2
                   ) as max_val on max_val.act_id =ad.act_id and max_val.max_created_dt=ad.created_dt
    union 
        select ad1.id,ad1.act_id,ad1.amount,ad1.created_dt,ad1.created_by,'min_value'
        from AccountDetails ad1
        inner join (select act_id,min(created_dt) as min_created_dt
                     from AccountDetails
                     group by act_id
                     having count(*) >=2
                   ) as min_val on min_val.act_id =ad1.act_id and min_val.min_created_dt=ad1.created_dt
  ) as tbl
group by act_id;

https://dbfiddle.uk/q2Oxq0Ay