declare @t table 
(
    inv_code int,price numeric(6,4),amount numeric(5,2),
    amount_money numeric(10,6),date datetime
)
insert into @t
select 11100001,8.1111,9.40,76.240000,'2012-02-23 11:37:36.510' union all
select 11100001,8.1111,0.11,0.890000,'2012-02-23 11:28:23.510' union all
select 11100001,10.0000,3.00,30.000000,'2012-02-23 11:13:48.557' union all
select 11100001,10.0000,2.00,20.000000,'2012-02-23 11:06:23.103' union all
select 11100001,10.0000,13.00,130.000000,'2012-02-23 10:59:02.227' union all
select 11100001,10.0000,10.00,100.000000,'2012-02-22 15:43:08.010' union all
select 11100002,20.0000,100.00,2000.000000,'2012-02-07 15:26:09.577' union all
select 11100002,10.0000,100.00,1000.000000,'2012-02-07 15:25:28.593' union all
select 12100001,10.0000,20.00,200.000000,'2012-02-24 14:11:09.603'
;with maco as
(
select row_number() over (partition by inv_code order by date desc) as rid,* from @t
),m as (select * from maco where rid<4)
select inv_code,
    ltrim(max(case when rid=1 then price else null end))+','+
    ltrim(max(case when rid=1 then amount else null end))+','+
    ltrim(max(case when rid=1 then amount_money else null end)) as content1 ,
    ltrim(max(case when rid=2 then price else null end))+','+
    ltrim(max(case when rid=2 then amount else null end))+','+
    ltrim(max(case when rid=2 then amount_money else 0 end)) as content2 ,
    ltrim(max(case when rid=3 then price else null end))+','+
    ltrim(max(case when rid=3 then amount else null end))+','+
    ltrim(max(case when rid=3 then amount_money else null end)) as content3 
from m group by inv_code

/*
inv_code    content1                        content2                      content3
----------- ------------------------------- ----------------------------- -------------------------
11100001    8.1111,9.40,76.240000           8.1111,0.11,0.890000          10.0000,3.00,30.000000
11100002    20.0000,100.00,2000.000000      10.0000,100.00,1000.000000    NULL
12100001    10.0000,20.00,200.000000        NULL                          NULL
*/

------解决方案--------------------
SQL code
--inv_code price amount amount_money date
--11100001 8.1111 9.40 76.240000 2012-02-23 11:37:36.510
--11100001 8.1111 0.11 0.890000 2012-02-23 11:28:23.510
--11100001 10.0000 3.00 30.000000 2012-02-23 11:13:48.557
--   11100001 10.0000 2.00 20.000000 2012-02-23 11:06:23.103
--  11100001 10.0000 13.00 130.000000 2012-02-23 10:59:02