第二个SET　也不能用，用select 
create   table   facmachine   
( 
    facid   varchar(100), 
    machineid   varchar(100), 
    num   int 
) 

insert   into   facmachine   select   '1000 ', '100 ',10   union   all 
    select   '1000 ', '200 ',10   union   all 
    select   '2000 ', '100 ',100   union   all 
    select   '3000 ',   '400 ',100 

select   *   from   facmachine   

declare   @sql   nvarchar(1000) 
set   @sql     =   'select   facid  as  [机型] ' 
select   @sql   =   @sql+   ', '''+machineid+ '''=   sum(case machineid when '''+[machineid]+ 
'''   then   num   else   0   end) '  
from   (select   distinct   machineid   from   facmachine)   dd 
  
set   @sql   =   @sql+ ',   sum(num)   as   [总计]   from   facmachine   group   by   facid   ' 
exec   (@sql) 

drop   table   facmachine

------解决方案--------------------
declare   @sql   nvarchar(1000)  
set   @sql     =   'select   facid       [机型] '  
set   @sql   =   @sql+   ', ' ' '+machineid+ ' ' '=   sum(case   machineid   when   ' ' '+[machineid]+ ' ' '   then   num   else   0   end) '   from   (select   distinct   machineid   from   facmachine)   dd  
    
set   @sql   =   @sql+ ',   sum(num)   as   [总计]   from   facmachine   group   by   facid   '  
exec   (@sql)  

drop   table   facmachine  

用 select  

SQL code

create   table   facmachine   
( 
    facid   varchar(100), 
    machineid   varchar(100), 
    num   int 
) 

insert   into   facmachine   select   '1000 ', '100 ',10   union   all 
    select   '1000 ', '200 ',10   union   all 
    select   '2000 ', '100 ',100   union   all 
    select   '3000 ',   '400 ',100 

select   *   from   facmachine   

declare   @sql   nvarchar(1000) 
set   @sql     =   'select   facid       [机型] ' 
 select   @sql   =  @sql+   ','''+machineid+ '''= sum(case   machineid   when   '''+[machineid]+ '''   then   num   else   0   end) ' from  (select   distinct   machineid   from   facmachine)   dd 
set   @sql   =   @sql+ ',   sum(num)   as   [总计]   from   facmachine   group   by   facid   ' 
exec   (@sql) 

drop   table   facmachine

------解决方案--------------------
SQL code
declare   @sql   nvarchar(1000) 
set @sql = 'select facid [机型]' 
select @sql = @sql+ ', sum(case machineid when ''' + machineid + ''' then num else 0 end) ['+machineid+']'
from (select distinct machineid from facmachine) dd 
set @sql = @sql+ ', sum(num) as [总计] from facmachine group by facid ' 
exec   (@sql)

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

declare   @sql   nvarchar(1000) 
set   @sql     =  'select   facid [机型] ' 
select  @sql   =   @sql+  ', '''+machineid+ '''= sum(case   machineid   when   '''+[machineid]+ '''   then   num   else   0   end) '   from   (select   distinct   machineid   from   facmachine)   dd 
set   @sql   =   @sql+ ',   sum(num)   as   [总计]   from   facmachine   gro