SQL每个月份的发生额都比101科目多的科目

请用SQL语句实现：从TestDB数据表中查询出所有月份的发生额都比101科目相应月份的发生额高的科目。请注意：TestDB中有很多科目，都有1－12月份的发生额。
                  AccID：科目代码，Occmonth：发生额月份，DebitOccur：发生额。
                  数据库名：JcyAudit，数据集：Select * from TestDB
                  准备数据的sql代码：

 drop table if exists TestDB;
                  create table TestDB(id int primary key auto_increment,AccID 
                  varchar(20), Occmonth date, DebitOccur bigint);
                  insert into TestDB values 
                  (null,'101','1988-1-1',100),
                  (null,'101','1988-2-1',110),
                  (null,'101','1988-3-1',120),
                  (null,'101','1988-4-1',100),
                  (null,'101','1988-5-1',100),
                  (null,'101','1988-6-1',100),
                  (null,'101','1988-7-1',100),
                  (null,'101','1988-8-1',100);
                  --复制上面的数据，故意把第一个月份的发生额数字改小一点
                  insert into TestDB values 
                  (null,'102','1988-1-1',90),
                  (null,'102','1988-2-1',110),
                  (null,'102','1988-3-1',120),
                  (null,'102','1988-4-1',100),
                  (null,'102','1988-5-1',100),
                  (null,'102','1988-6-1',100),
                  (null,'102','1988-7-1',100),
                  (null,'102','1988-8-1',100);
                  --复制最上面的数据，故意把所有发生额数字改大一点
                  insert into TestDB values 
                  (null,'103','1988-1-1',150),
                  (null,'103','1988-2-1',160),
                  (null,'103','1988-3-1',180),
                  (null,'103','1988-4-1',120),
                  (null,'103','1988-5-1',120),
                  (null,'103','1988-6-1',120),
                  (null,'103','1988-7-1',120),
                  (null,'103','1988-8-1',120);
                  --复制最上面的数据，故意把所有发生额数字改大一点
                  insert into TestDB values 
                  (null,'104','1988-1-1',130),
                  (null,'104','1988-2-1',130),
                  (null,'104','1988-3-1',140),
                  (null,'104','1988-4-1',150),
                  (null,'104','1988-5-1',160),
                  (null,'104','1988-6-1',170),
                  (null,'104','1988-7-1',180),
                  (null,'104','1988-8-1',140);
                  --复制最上面的数据，故意把第二个月份的发生额数字改小一点
                  insert into TestDB values 
                  (null,'105','1988-1-1',100),
                  (null,'105','1988-2-1',80),
                  (null,'105','1988-3-1',120),
                  (null,'105','1988-4-1',100),
                  (null,'105','1988-5-1',100),
                  (null,'105','1988-6-1',100),
                  (null,'105','1988-7-1',100),
                  (null,'105','1988-8-1',100);
               

答案:

select distinct AccID from TestDB 
                  where AccID not in 
                  (select TestDB.AccIDfrom TestDB,
                  (select * from TestDB where AccID='101') as db101 
                  where TestDB.Occmonth=db101.Occmonth and 
                  TestDB.DebitOccur<=db101.DebitOccur
                  );