account = 'N/A' AND amount = 0将匹配您要筛选出的行。假设这两列都不包含NULL值（您的示例数据不包含），那么您可以使用NOT (account = 'N/A' AND amount = 0)反转该过滤器以查找您想要保留的所有行：

SELECT *
FROM   table_name
WHERE  NOT (account = 'N/A' AND amount = 0);

如果你的列可以有NULL值，并且你想保留它们，那么你可以用途：

SELECT *
FROM   table_name
WHERE  NOT (account = 'N/A' AND amount = 0)
OR     account IS NULL
OR     amount  IS NULL;

其中，对于样本数据：

CREATE TABLE table_name (id, account, amount) AS
  SELECT 1, 'ABC', 5 FROM DUAL UNION ALL
  SELECT 1, 'N/A', 0 FROM DUAL UNION ALL
  SELECT 2, 'PQR', 6 FROM DUAL UNION ALL
  SELECT 2, 'N/A', 0 FROM DUAL UNION ALL
  SELECT 3, 'N/A', 8 FROM DUAL UNION ALL
  SELECT 4, 'N/A', 9 FROM DUAL

两个输出：
| ID|账户|量|
| --|--|--|
| 1 |ABC| 5 |
| 2 |PQR| 6 |
| 3 |N/A| 8 |
| 4 |N/A| 9 |
fiddle

一种选择是-对于您发布的示例数据-

SQL> with test (id, account, amount) as
  2    (select 1, 'ABC', 5 from dual union all
  3     select 1, 'N/A', 0 from dual union all
  4     select 2, 'PQR', 6 from dual union all
  5     select 2, 'N/A', 0 from dual union all
  6     select 3, 'N/A', 8 from dual union all
  7     select 4, 'N/A', 9 from dual
  8    )

查询方式：

9  select *
 10  from test
 11  where account <> 'N/A'
 12     or amount  <> 0;

        ID ACCOUNT      AMOUNT
---------- -------- ----------
         1 ABC               5
         2 PQR               6
         3 N/A               8
         4 N/A               9

SQL>