CREATE VIEW C_FINANCEENTRYPV WITH SCHEMABINDING AS
  SELECT
     ACCOUNTNUMBER
    ,ENTRYDATE
    ,Sum(IsNull(FINANCEENTRY.DEBITBASE,0))  DEBITBASE
    ,Sum(IsNull(FINANCEENTRY.CREDITBASE,0)) CREDITBASE
    ,Count_Big(*) CNT
  FROM
    dbo.FINANCEENTRY FINANCEENTRY
GROUP BY 
    ACCOUNTNUMBER,
    ENTRYDATE
GO

CREATE UNIQUE CLUSTERED INDEX C_FINANCEENTRYPV_01 ON C_FINANCEENTRYPV (
  ACCOUNTNUMBER,
  ENTRYDATE
)
GO

SELECT * FROM C_FINANCEENTRYPV WITH (NOEXPAND)