There is another case same with Record number, it is "Sum Changes"

Date Amount
1/1/2006 1000
1/2/2006 500
1/3/2006 1000

we need results as

Date Amount Current Balance
1/1/2006 1000 1000
1/2/2006 500 1500
1/3/2006 1000 2500

I know it is must in the client side, but always my friends ask me how
to make it in SELECT query.

I think it is similar to your state but with another target, in Record
number we need Sum 1 for every fetch, here we need Sum a field value
for each fetch.