最简单的行列转换（交叉表）实例

declare @sql varchar(8000)
set @sql = 'select name'
select @sql = @sql + ',sum(case km when '''+km+''' then cj end) ['+km+']'
 from (select distinct km from bbb) as a
select @sql = @sql+' from bbb group by name'
exec(@sql)

drop table bbb