create table T(业务员 varchar(100),  年份 int,   月份 int, 业务量  int)


insert into T select 'A',2006,   1,     80 
insert into T select 'A',2006,   2,     90 
insert into T select 'A',2006,   3,     82
insert into T select 'D',2007,   9,     45 

select
       业务员,
       年份,
       sum(case when 月份=1 then 业务量 else null end) as [1],
       sum(case when 月份=2 then 业务量 else null end) as [2],
       sum(case when 月份=3 then 业务量 else null end) as [3],
       sum(case when 月份=4 then 业务量 else null end) as [4],
       sum(case when 月份=5 then 业务量 else null end) as [5],
       sum(case when 月份=6 then 业务量 else null end) as [6],
       sum(case when 月份=7 then 业务量 else null end) as [7],
       sum(case when 月份=8 then 业务量 else null end) as [8],
       sum(case when 月份=9 then 业务量 else null end) as [9],
       sum(case when 月份=10 then 业务量 else null end) as [10],
       sum(case when 月份=11 then 业务量 else null end) as [11],
       sum(case when 月份=12 then 业务量 else null end) as [12]
from T
group by 业务员,年份
order by 业务员,年份


drop table T

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

--借用楼上的列子
create table T(业务员 varchar(100),  年份 int,   月份 int, 业务量  int)
insert into T select 'A',2006,   1,     80 
insert into T select 'A',2006,   2,     90 
insert into T select 'A',2006,   3,     82
insert into T select 'D',2007,   9,     45 

go
declare @s nvarchar(4000)
set @s='select 业务员,年份'
select @s=@s+','+quotename(col1)+'=count( case when 年份='+rtrim(col1)+' then 1 else 0 end)'
from 
(select 1 as col1 union select 2 union select 3 union select 4 union select 5 union select 6 
union select 7 union select 8 union select 9 union select 10 union select 11 union select 12
)t1
exec(@s+' from t group by 业务员,年份')

业务员                                                                                                  年份          1           2           3           4           5           6           7           8           9           10          11          12          
---------------------------------------------------------------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- ----------- 
A                                                                                                    2006        3           3           3           3           3           3           3           3           3           3           3           3
D                                                                                                    2007        1           1           1           1           1           1           1           1           1           1           1           1

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

--显示记录数
select 
    业务员,
    年份,
    [1]=count( case when 年份=1 then 1 else 0 end),
    [2]=count( case when 年份=2 then 1 else 0 end),
    [3]=count( case when 年份=3 then 1 else 0 end),
    [4]=count( case when 年份=4 then 1 else 0 end),
    [5]=count( case when 年份=5 then 1 else 0 end),
    [6]=count( case when 年份=6 then 1 else 0 end),
    [7]=count( case when 年份=7 then 1 else 0 end),
    [8]=count( case when 年份=8 then 1 else 0 end),
    [9]=count( case when 年份=9 then 1 else 0 end),
    [10]=count( case when 年份=10 then 1 else 0 end),
    [11]=count( case when 年份=11 then 1 else 0 end),
    [12]=count( case when 年份=12 then 1 else 0 end) 
from 
    t 
group by