--构建测试数据
Create table #TB(部门 varchar(10), 数值 int, 部门排序 int)
insert into #TB
select 'A', 2, 1
union all select 'B', 41, 2
union all select 'C', 51, 3
union all select 'D', 16, 4
union all select 'E', 11, 5
union all select 'F', 12, 6
union all select 'G', 13, 7
union all select 'H', 14, 8

--解决方案
SELECT 
  CAST(SUBSTRING([1], 1, 10)   AS varchar(10)) AS 部门,
  CAST(SUBSTRING([1], 11, 4)   AS int)      AS 数值,
  CAST(SUBSTRING([2], 1, 10)   AS varchar(10)) AS 部门,
  CAST(SUBSTRING([2], 11, 4)   AS int)      AS 数值
 from 
(SELECT CAST(部门 AS BINARY(10))
      + CAST(数值 AS BINARY(4)) AS binstr,
                                (row_number()over(order by 部门排序) - 1)%4 as rn,
                                    ntile(2) over(order by 部门排序) Nt 
    from #TB )a 
pivot (max(binstr) for nt in([1],[2]))p
/*
部门         数值          部门         数值
---------- ----------- ---------- -----------
A          2           E          11
B          41          F          12
C          51          G          13
D          16          H          14

(4 行受影响)

*/

------解决方案--------------------

SQL code
Create table #TB(部门 varchar(10), 数值 int, 部门排序 int)
insert into #TB
select 'A', 2, 1
union all select 'B', 41, 2
union all select 'C', 51, 3
union all select 'D', 16, 4
union all select 'E', 11, 5
union all select 'F', 12, 6
union all select 'G', 13, 7
union all select 'H', 14, 8

SELECT a.部门,a.数值,b.部门,b.数值 FROM #TB a
LEFT JOIN #TB b ON a.部门排序=b.部门排序-4
 WHERE a.部门排序<=4 AND b.部门排序>4

------解决方案--------------------
SQL code
use tempdb
go

Create table #TB(部门 varchar(10), 数值 int, 部门排序 int)
insert into #TB
select 'A', 2, 1
union all select 'B', 41, 2
union all select 'C', 51, 3
union all select 'D', 16, 4
union all select 'E', 11, 5
union all select 'F', 12, 6
union all select 'G', 13, 7
union all select 'H', 14, 8

;with T
as
(select *,Row=(部门排序-1)%5,gr=(部门排序-1)/5 from #TB)
select a.部门,a.数值,isnull(b.部门,'') as 部门2,isnull(rtrim(b.数值),'') as  数值
from T as a 
left join T as b on a.Row=b.Row and a.gr=b.gr-1
where a.gr=0