select
姓名,
max(case when 月份='一月' then 薪资 end) as [一月],
max(case when 月份='二月' then 薪资 end) as [二月],
max(case when 月份='三月' then 薪资 end) as [三月]
from 表
group by 姓名

------解决方案--------------------
SQL code

--行列转化

select 姓名,
max(case when 月份='一月' then 薪资 end) as [一月],
max(case when 月份='二月' then 薪资 end) as [二月],
max(case when 月份='三月' then 薪资 end) as [三月],
……
from 表 group by 姓名

------解决方案--------------------
SQL code

declare @sql varchar(8000) 
set @sql = 'select 姓名 ' 
select @sql = @sql + ' , max(case 月份 when ''' + 月份 + ''' then 薪资 else 0 end) [' + 月份 + ']' 
from (select distinct 月份 from 表) as a 
set @sql = @sql + ' from 表 group by 姓名' 
exec sp_executesql @sql