--> 测试数据：@表A
declare @表A table([ID] varchar(3),[ITEM] int,[NAME] varchar(2))
insert @表A
select 'A01',1,'T1' union all
select 'A01',2,'T1' union all
select 'A02',1,'T1' union all
select 'A02',2,'T2'

--> 测试数据：@表B
declare @表B table([NAME] varchar(2),[ITEM] int)
insert @表B
select 'T1',0 union all
select 'T1',1 union all
select 'T2',0 union all
select 'T2',1

;WITH maco AS 
(
    select ROW_NUMBER() OVER (partition BY NAME ORDER BY GETDATE()) AS rid,* from @表A
)
SELECT a.ID,a.ITEM,a.NAME,b.* FROM maco a 
FULL JOIN @表B b ON a.rid-1=b.ITEM AND a.NAME=b.NAME
/*
ID   ITEM        NAME NAME ITEM
---- ----------- ---- ---- -----------
A01  1           T1   T1   0
A01  2           T1   T1   1
A02  1           T1   NULL NULL
A02  2           T2   T2   0
NULL NULL        NULL T2   1
*/

------解决方案--------------------

SQL code

--> 测试数据：@表A
declare @表A table([ID] varchar(3),[ITEM] int,[NAME] varchar(2))
insert @表A
select 'A01',1,'T1' union all
select 'A01',2,'T1' union all
select 'A02',1,'T1' union all
select 'A02',2,'T2'

--> 测试数据：@表B
declare @表B table([NAME] varchar(2),[ITEM] int)
insert @表B
select 'T1',0 union all
select 'T1',1 union all
select 'T2',0 union all
select 'T2',1

;WITH macoa AS 
(
    select ROW_NUMBER() OVER (partition BY NAME ORDER BY GETDATE()) AS rid,* from @表A
),
macob AS
(
    select ROW_NUMBER() OVER (partition BY NAME ORDER BY GETDATE()) AS rid,* from @表B
)
SELECT a.ID,a.ITEM,a.NAME,b.* FROM macoa a 
FULL JOIN macob b ON a.rid=b.rid AND a.NAME=b.NAME

/*
ID   ITEM        NAME rid                  NAME ITEM
---- ----------- ---- -------------------- ---- -----------
A01  1           T1   1                    T1   0
A01  2           T1   2                    T1   1
A02  2           T2   1                    T2   0
NULL NULL        NULL 2                    T2   1
A02  1           T1   NULL                 NULL NULL
*/