DECLARE @InMonthFirstDate DATE;
DECLARE @InMonthLastDate DATE;

SELECT @InMonthFirstDate='20170201';
SELECT @InMonthLastDate='20170228';

WITH ACCOUNTS(ACCOUNT_ID,ACCOUNTOPENDATE,ACCOUNTCLOSEDATE) AS
(
  SELECT 1 ,CAST('20161231'AS DATE),CAST('20170125'AS DATE) 
  
  UNION ALL
  
  SELECT 2,CAST('20170130'AS DATE),CAST('20170209'AS DATE)
  
  UNION ALL
  
  SELECT 3,CAST('20170201' AS DATE),CAST('20170228'AS DATE)
  
  UNION ALL
  
  SELECT 4,CAST('20170228'AS DATE),CAST('20170308'AS DATE)
  
  UNION ALL
  
  SELECT 5,CAST('20170215'AS DATE),CAST('20170509'AS DATE)
  
  UNION ALL
  
  SELECT 6,CAST('20170326'AS DATE),CAST('20171101'AS DATE)
)

SELECT A.ACCOUNT_ID,A.ACCOUNTOPENDATE,A.ACCOUNTCLOSEDATE
FROM ACCOUNTS A
WHERE A.ACCOUNTOPENDATE<=@InMonthLastDate
AND A.ACCOUNTCLOSEDATE>=@InMonthFirstDate