WITH test (Cus,    [Date],     Caption,    Price    ,Memo)
 AS 
 (
 SELECT 'A'    ,'2012-02-26'    ,'K1',    18    ,'A1' 
 union all 
 SELECT 'A',    '2012-04-15',    'K2',    19    ,'A2' 
 union all 
 SELECT 'B',    '2012-01-13',    'K1',    18    ,'A3' 
 union all 
 SELECT 'B'    ,'2012-02-27',    'K1',    18    ,'A4' 
 union all 
 SELECT 'B'    ,'2012-05-06',    'K1',    18    ,'A5' 
 union all 
 SELECT 'B'    ,'2012-05-07',    'K1',    18.5    ,'A6' 
 union all 
 SELECT 'B',    '2012-01-13',    'K2',    20    ,'A7'
  union all 
 SELECT 'B',    '2012-05-16',    'K2',    19.5    ,'A8' 
 union all 
 SELECT 'B',    '2012-05-30',    'K2',    19.5    ,'A9' 
 union all 
 SELECT 'B',    '2012-08-15',    'K2',    19.5    ,'A10' 
 union all 
 SELECT 'C',    '2012-01-17',    'K3',25    ,'A11' 
 union all 
 SELECT 'C',    '2012-03-12',    'K3',    25    ,'A12' 
 union all 
 SELECT 'C',    '2012-04-17',    'K3',    25    ,'A13' 
 union all 
 SELECT 'C',    '2012-05-18',    'K3',    26    ,'A14' 
 union all 
 SELECT 'C',    '2012-02-15',    'K1',    18    ,'A15' 
 union all 
 SELECT 'C',    '2012-07-09',    'K2',    19    ,'A16'
  union all 
 SELECT 'C',    '2012-05-13',    'K5',    22    ,'A17' 
 union all 
 SELECT 'C',    '2012-03-04',    'K4',    10    ,'A18' 
 union all 
 SELECT 'C',    '2012-05-13',    'K4',    11    ,'A19'  
 union all 
 SELECT 'C',    '2012-05-14',    'K4',    11    ,'A20'
 )
 SELECT * FROM 
 test a
 WHERE EXISTS (SELECT 1 FROM (
 SELECT cus,MAX([date])[date] ,Caption
 FROM test 
 GROUP BY cus,Caption) b WHERE a.cus=b.cus AND a.[date]=b.[date] AND a.Caption=b.Caption)
 
 /*
 Cus  Date       Caption Price                                   Memo
 ---- ---------- ------- --------------------------------------- ----
 A    2012-02-26 K1      18.0                                    A1
 A    2012-04-15 K2      19.0                                    A2
 B    2012-05-07 K1      18.5                                    A6
 B    2012-08-15 K2      19.5                                    A10
 C    2012-05-18 K3      26.0                                    A14
 C    2012-02-15 K1      18.0                                    A15
 C    2012-07-09 K2      19.0                                    A16
 C    2012-05-13 K5      22.0                                    A17
 C    2012-05-14 K4      11.0                                    A20
 
 (9 行受影响)
 
 */

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

 SELECT * 
 FROM test AS t1
 WHERE NOT EXISTS(SELECT 1 FROM Test AS t2 WHERE t1.cus = t2.cus AND t