declare @manager table  (manager_id int,Manager_Name varchar(20))  
  
 declare @Actual table  (Manager_Name varchar(20),Num_of_Deal int,Assets int,Sales_year numeric(28,2),Revs numeric(28,2),[Year] int)  
  
 declare @Projected table  (Manager_Name varchar(20),Num_of_Deal int,Assets int,Sales_year numeric(28,2),Revs numeric(28,2),[Year] int)  
  
  
 insert @manager select 
 1,     'ACA' 
 union all select  
 2,     'AL'  
 union all select  
 3,     'ttt'  
 union all select  
 4,     'fff'  
  
 insert @Actual select 
 'ACA',   1 ,    200 ,    63379.00 ,  11995.44 ,  2007  
 union all select  
  
 'AL' ,    1 ,    300 ,    60010.00 ,  6160.68  ,   2007  
 ---------------  
 insert @Projected select 
 'ACA',   1,     333,     66700.00 ,  1377.26,     2007  
 union all select  
  
 'ACA',   1 ,    333 ,    66700.00  ,   5550.00 ,    2008  
 ---------------  
  
  
 select  
 a.Manager_Name as Manager, 
 isnull(c.Num_of_Deal,0) as num_Proj, 
 isnull(c.Assets,0) as Assets_Proj, 
 isnull(c.Sales_year,0) as Sales_year_Proj, 
 isnull(c.Revs,0) as Rev_Proj, 
 isnull(b.Num_of_Deal,0) as num_Actual, 
 isnull(b.Assets,0) as Assets_Actual, 
 isnull(b.Sales_year,0) as Sales_year_Actual, 
 isnull(b.Revs,0) as Rev_Actual, 
 isnull(b.Revs,0)+isnull(c.Revs,0) as Total_Rev, 
 2007 as [Year] 
 from @manager a 
 left join @Actual b 
 on a.Manager_Name=b.Manager_Name and b.[Year]=2007 
 left join @Projected c 
 on a.Manager_Name=c.Manager_Name and c.[Year]=2007 
  
 --结果一样，略 
 

create table manager(manager_id int,Manager_Name varchar(20))  
  
 create table Actual(Manager_Name varchar(20),Num_of_Deal int,Assets int,Sales_year numeric(28,2),Revs numeric(28,2),[Year] int)  
  
 create table Projected(Manager_Name varchar(20),Num_of_Deal int,Assets int,Sales_year numeric(28,2)