DROP TABLE IF EXISTS `test`;
CREATE TABLE `test` (
`year` int(11) DEFAULT NULL,
`month` int(11) DEFAULT NULL,
`amount` double DEFAULT NULL
) ENGINE=InnoDB DEFAULT CHARSET=utf8;

INSERT INTO `test` VALUES ('1991', '1', '1.1');
INSERT INTO `test` VALUES ('1991', '2', '1.2');
INSERT INTO `test` VALUES ('1991', '3', '1.3');
INSERT INTO `test` VALUES ('1991', '4', '1.4');
INSERT INTO `test` VALUES ('1992', '1', '2.1');
INSERT INTO `test` VALUES ('1992', '2', '2.2');
INSERT INTO `test` VALUES ('1992', '3', '2.3');
INSERT INTO `test` VALUES ('1992', '4', '2.3');

select year,
sum(if(month=1,amount,0)) as "M1",
sum(if(month=2,amount,0)) as "M2",
sum(if(month=3,amount,0)) as "M3",
sum(if(month=4,amount,0)) as "M4"
from test
GROUP by year;