select Id, Name, Type from Account where Name like '%sample%'
select Id, Name, Type from Account where Name like '%sample%' and type = 'Prospect'
select Id, Name, Type from Account where not Name like '%sample%'
select Id, Name, Type from Account where (not Name like '%sample%') and type = 'Other'

select Id, Name, Type from Account where Name not like '%sample%'
select Id, Name, Type from Account where not Name like '%sample%' and type = 'Other'