select * from tb
pivot (max(AMOUT) for COLUMNNO in([3],[2])) piv

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

----------------------------
-- Author  :TravyLee(物是人非事事休，欲语泪先流！)
-- Date    :2012-10-16 19:31:12
-- Version:
--      Microsoft SQL Server 2008 (RTM) - 10.0.1600.22 (Intel X86) 
--    Jul  9 2008 14:43:34 
--    Copyright (c) 1988-2008 Microsoft Corporation
--    Developer Edition on Windows NT 6.1 <X86> (Build 7600: )
--
----------------------------
--> 测试数据：[test]
if object_id('[test]') is not null 
drop table [test]
go 
create table [test](
[ID] int,
[AMOUT] numeric(7,2),
[COLUMNNO] int
)
insert [test]
select 821838,7275.72,3 union all
select 821838,52721.75,2 union all
select 821843,6762.13,3 union all
select 821843,27079.47,2 union all
select 821846,5513.56,3
go
with t
as(
select 
    px=row_number()over(partition by [ID] order by [COLUMNNO] desc),
    *
from
    test
)
select
    [ID],
    SUM(case when px=1 then [AMOUT] else 0 end) as [AMOUT-1],
    SUM(case when px=2 then [AMOUT] else 0 end) as [AMOUT-2]
from
    t
group by
    [ID]
----------------结果----------------------------
/* 
ID          AMOUT-1                                 AMOUT-2
----------- --------------------------------------- ---------------------------------------
821838      7275.72                                 52721.75
821843      6762.13                                 27079.47
821846      5513.56                                 0.00

(3 行受影响)

*/

------解决方案--------------------
SQL code
create table [test](
 [ID] int,
 [AMOUT] numeric(7,2),
 [COLUMNNO] int
 )
 insert [test]
 select 821838,7275.72,3 union all
 select 821838,52721.75,2 union all
 select 821843,6762.13,3 union all
 select 821843,27079.47,2 union all
 select 821846,5513.56,3
 
 
 SELECT id,[AMOUT-1]=MAX(CASE WHEN [COLUMNNO]=3 THEN [AMOUT] ELSE 0 END ), 
 [AMOUT-1]=MAX(CASE WHEN [COLUMNNO]=2 THEN [AMOUT] ELSE 0 END )
 FROM test
 GROUP BY id
 /*
 id          AMOUT-1                                 AMOUT-1
 ----------- --------------------------------------- ---------------------------------------
 821838      7275.72                                 52721.75
 821843      6762.13                                 27079.47
 821846      5513.56                                 0.00
 
 (3 行受影响)
 
 */