ok , ive got it
SELECT I.ItemCode,
COUNT(case when T.TransactionSign = 1 then H.TransactionTypeID end) AS ADD_Sum,
COUNT(case when T.TransactionSign = -1 then H.TransactionTypeID end) AS Minus_Sum
FROM inMoveHd AS H INNER JOIN
inMoveLn AS L ON L.InvMoveID = H.InvMoveID INNER JOIN
inItem AS I ON I.ItemID = L.ItemID INNER JOIN
inTransactionType AS T ON H.TransactionTypeID = T.TransactionTypeID
WHERE (T.TransactionSign = -1 or T.TransactionSign = 1)
GROUP BY I.ItemCode