--> 测试数据：#tb
IF OBJECT_ID('TEMPDB.DBO.#tb') IS NOT NULL DROP TABLE #tb
GO 
CREATE TABLE #tb([id] INT,[Work_Level] VARCHAR(10),[A] INT,[B] INT)
INSERT #tb
SELECT 1,'01',2,1 UNION ALL
SELECT 2,'02',2,1 UNION ALL
SELECT 3,'03',2,1 UNION ALL
SELECT 4,'04',2,1
--------------开始查询--------------------------
select col1,
max(case when work_level='01' then col3 else 0 end) as [01],
max(case when work_level='02' then col3 else 0 end) as [02],
max(case when work_level='03' then col3 else 0 end) as [03],
max(case when work_level='04' then col3 else 0 end) as [04]
from
(
select 'A' as col1,work_level,A as col3 from #tb  
union all
select 'B' as col1,work_level,B as col3 from #tb
) t
group by col1
/*
col1    01    02    03    04
A    2    2    2    2
B    1    1    1    1
*/