Creating temporary/virtual row on SELECT command of sql-server

my table contains 2 rows ( ''amount'' and ''received_from'')

so each record will look like

======================

--amount------+---received from

==========+===========

- 2000----------+-- John------------

----------------------------------------

I want to add another 2 rows on the table virtually. So that a record looks like

amount-of--------2000------received from-------- john

Here 'amount of' and 'received from' are automatically present in each record. but virtually only(i.e. no entry in actual table)

Is this possible. If yes please help me.