select Res_CalcBaseItem.RNO , RES_TestItem.Cname ,Res_CalcBaseItem.CalcTestitemNO
INTO #TMPA
from Res_CalcBaseItem ,RES_TestItem
 where Res_CalcBaseItem.TestitemNO=RES_TestItem.TestitemNO 

select RES_TestItem.cname,RES_TestItem.ename
INTO #TMPB
from Res_CalcBaseItem ,RES_TestItem
where Res_CalcBaseItem.CalcTestitemNO=RES_TestItem.TestitemNO

SELECT * FROM #TMPA INNER JOIN #TMPB
ON #TMPA.Cname  = #TMPB.Cname

------解决方案--------------------
让字段类型和数量相同 select * from (select xxx as a union select xxx as  b
  ) into xxxx