可以使用除数 + 求余法
declare @RowCount int
set @RowCount=5
select id/@RowCount,id%@RowCount
,归组编号= case when id%@RowCount=0 then id/@RowCount-1 else id/@RowCount end
,组内序号= case when id%@RowCount=0 then @RowCount else id%@RowCount end
from (
select ROW_NUMBER() over (Order By Tableid) as ID
from Table)t