I have this table: 
I need count the occurrence of the same line in column CloseTime and write the number of occurrences in the last column Count with where clause for Item and same account.
My single select for concrete Item and account is
SELECT CloseTime, COUNT(*) AS CloseTime
FROM Statement
WHERE Account = 2013169 AND item = 'eurusd'
GROUP BY CloseTime
HAVING COUNT(*) > 1
ORDER BY COUNT(*) DESC
It is possible to count in one update query?
Depending on your use case, this is probably not a good idea. You would be better off creating “Count” as a calculated column or leaving it off the base table entirely and creating a view that included the count column. Also, I would generally avoid trying to have a column with a name that is also a reserved word, like Count.
However, if you really want to do it, you can do it in one query. Just to make sure we are on the same page, I belive you were trying to group by only the closetime and the account and item will not be included in the group by (so, it will be counted if same close time and different item), but want to be able to update only the target account and item.
In that case, it would look roughly like
EDIT:
If I understand from the comments what you want correctly, then you could use a query like:
while this does use a CTE, it is a single SQL statement and will display the counts for the selected account num and item by their closetime.