IF EXISTS(SELECT TABLE_NAME FROM INFORMATION_SCHEMA.TABLES
      WHERE TABLE_NAME = 'AccountMessage')
   DROP TABLE AccountMessage
GO

CREATE TABLE AccountMessage(
FFundCode VARCHAR(6) NOT NULL,
FAccName VARCHAR(20) NOT NULL,
FAccNum INT NOT NULL);

IF EXISTS(SELECT TABLE_NAME FROM INFORMATION_SCHEMA.TABLES
      WHERE TABLE_NAME = 'AccountBalance')
   DROP TABLE AccountBalance
GO

CREATE TABLE AccountBalance(
FFundCode VARCHAR(6) NOT NULL,
FAccNum INT NOT NULL,
FDate DATETIME DEFAULT (getdate()) NOT NULL,
FBal NUMERIC(10,2) NOT NULL);

INSERT INTO AccountMessage VALUES('000001','北京存款',1)
INSERT INTO AccountMessage VALUES('000001','上海存款',2)
INSERT INTO AccountMessage VALUES('000001','深圳存款',3)
INSERT INTO AccountMessage VALUES('000002','北京存款',1)
INSERT INTO AccountMessage VALUES('000002','上海存款',2)
INSERT INTO AccountMessage VALUES('000002','天津存款',3)
INSERT INTO AccountMessage VALUES('000003','上海存款',1)
INSERT INTO AccountMessage VALUES('000003','福州存款',2)

INSERT INTO AccountBalance(FDate, FFundCode, FAccNum, FBal) VALUES ('2004-07-28','000001',1,1000.00)
INSERT INTO AccountBalance(FDate, FFundCode, FAccNum, FBal) VALUES ('2004-07-28','000001',2,1000.00)
INSERT INTO AccountBalance(FDate, FFundCode, FAccNum, FBal) VALUES ('2004-07-28','000001',3,1120.00)
INSERT INTO AccountBalance(FDate, FFundCode, FAccNum, FBal) VALUES ('2004-07-28','000002',1,2000.00)
INSERT INTO AccountBalance(FDate, FFundCode, FAccNum, FBal) VALUES ('2004-07-28','000002',2,1000.00)
INSERT INTO AccountBalance(FDate, FFundCode, FAccNum, FBal) VALUES ('2004-07-28','000002',3,1000.00)
INSERT INTO AccountBalance(FDate, FFundCode, FAccNum, FBal) VALUES ('2004-07-28','000003',1,2000.00)
INSERT INTO AccountBalance(FDate, FFundCode, FAccNum, FBal) VALUES ('2004-07-28','000003',2,1000.00)
go

两种不同的方法

declare @s nvarchar(4000)
set @s=''
select @s=@s+','+quotename(FAccName)
 +'=isnull(sum(case a.FAccName when '+quotename(FAccName,'''')
 +' then b.FBal end),0)'
from AccountMessage group by FAccName
exec('
select 基金代码=a.FFundCode'+@s+'
from AccountMessage a,AccountBalance b
where a.FFundCode=b.FFundCode and a.FAccNum=b.FAccNum
group by a.FFundCode')
go

select * into #t from(select a.*,b.fbal from AccountMessage a join AccountBalance b on a.ffundcode=b.ffundcode and a.faccnum=b.faccnum)t
DECLARE @SQL VARCHAR(8000)
SET @SQL='SELECT ffundcode'
SELECT @SQL= @SQL+ ',sum(CASE WHEN FAccName = '''
+ tt + ''' THEN FBal else 0 END) [' +tt+ ']'
FROM (SELECT DISTINCT FAccName as tt FROM #t) A
SET @SQL=@SQL+' FROM #t group by ffundcode'
exec (@SQL)