select c.企业标识,   c.企业简称,j.更新时间 
from   ska   j 
join   skb   c   on   c.企业标识=j.经销商编号 
join   skc   i   on   i.cartype_id=j.编号 
join (select   distinct   top   5     c.企业标识
      from   ska   j 
    join   skb   c   on   c.企业标识=j.经销商编号 
    join   skc   i   on   i.cartype_id=j.编号
    where   i.brand_id=5   and   c.是否审核=1   and     
        i.carflag <> 6   and   j.售价> 0     
    order   by   j.更新时间   desc ) s
on s.企业标识=c.企业标识
where   i.brand_id=5   and   c.是否审核=1   and     i.carflag <> 6   and   j.售价> 0     order   by   j.更新时间   desc

------解决方案--------------------
select   top   5     c.企业标识,   c.企业简称,j.更新时间  
 from   ska   j  
join   skb   c   on   c.企业标识=j.经销商编号  
join   skc   i   on   i.cartype_id=j.编号  

where   i.brand_id=5   and   c.是否审核=1   and     i.carflag <> 6   and   j.售价> 0 
group by   c.企业标识,   c.企业简称,j.更新时间  order   by   j.更新时间   desc

------解决方案--------------------
select   distinct   top   5     distinct c.企业标识,   c.企业简称,j.更新时间  
 from   ska   j  
join   skb   c   on   c.企业标识=j.经销商编号  
join   skc   i   on   i.cartype_id=j.编号  

where   i.brand_id=5   and   c.是否审核=1   and     i.carflag <> 6   and   j.售价> 0    
group   by       c.企业标识,       c.企业简称,j.更新时间
order   by   j.更新时间   desc