drop table t1
create table t1(id varchar(10),cusno varchar(10),price numeric(10,2))
insert t1 
select 'S012','A',35.02
union all
select 'S012','C',38.60
union all 
select 'S013','A',52.00





Declare   @S   Varchar(8000) 
Select   @S='Select   ID,'
Select   @S=@S + 'SUM(Case  Cusno   When '''+ Cusno+ ''' Then   Price   Else   0.00   End)   As   Price' + Cusno 
From   t1   Group   By   Cusno 
Select   @S   =   @S   +  ' From   t1   Group   By   ID '
EXEC(@S) 
GO 

drop table t1
create table t1(id varchar(10),cusno varchar(10),price numeric(10,2))
insert t1 
select 'S012','A',35.02
union all
select 'S012','C',38.60
union all 
select 'S013','A',52.00





Declare   @S   Varchar(8000) 
Select   @S='Select   ID'
Select   @S=@S + ',SUM(Case  Cusno   When '''+ Cusno+ ''' Then   Price   Else   0.00   End)   As   Price' + Cusno 
From   t1   Group   By   Cusno 
Select   @S   =   @S   +  ' From   t1   Group   By   ID '
exec(@S) 
GO 

/*



ID         PriceA                                   PriceC                                   
---------- ---------------------------------------- ---------------------------------------- 
S012       35.02                                    38.60
S013       52.00                                    .00


*/

------解决方案--------------------
SQL code
declare @s varchar(8000) 
 set @s='select id' 
 select @s=@s +',sum(case cusno when '''+cusno+''' then price else 0.00 end) as price'+cusno 
 from t1 group by cusno 
 select @s=@s+' from t1 group by id' 
 exec  (@s) 
 


1\select   @s=@s+ '   from   t1   group   by   id '   在from   前加一个空格


2\另个select   @s=@s   + ',sum(case   cusno   when   ' ' '+cusno+ ' ' '   then   price   else   0.00   end)   as   price '+cusno  

as   price   后的空格去掉