/* 
Orders
字段：goodsName(物品名) applyPerson（申请人） classify（物品类别） department（部门）totalPrice(总金额)
*/

CREATE TABLE OrderS(GoodsName NVARCHAR(20),ApplyPerson NVARCHAR(10),Classify NVARCHAR(20),Department NVARCHAR(10),TotalPrice DECIMAL(22,2))

INSERT INTO OrderS
SELECT 'R0204301','01','A','SA',8102
UNION ALL
SELECT 'R0204302','02','A','HR',12
UNION ALL
SELECT 'R0204302','02','B','HR',21
UNION ALL
SELECT 'R0204302','02','B','HR',1

DECLARE @Sql NVARCHAR(4000)
SET @Sql =' '
SELECT @Sql =@Sql+'SUM(CASE WHEN Classify ='''+Classify+''' THEN TotalPrice ELSE 0 END) AS '+Classify+',' FROM OrderS GROUP BY Classify

SET @Sql = 'SELECT Department,'+LEFT(@Sql,LEN(@Sql)-1)+' FROM OrderS GROUP BY Department'

EXEC (@Sql)

/*
Department A                                       B
---------- --------------------------------------- ---------------------------------------
HR         12.00                                   22.00
SA         8102.00                                 0.00

(2 行受影响)
*/