create table TX
([NO] int, value varchar(5), [X-FACTOR] varchar(4))

insert into TX
select 1, 'ONE', 'X1' union all
select 2, 'TWO', 'X2'

create table TY
([NO] int, value varchar(5), [Y-TELENT] varchar(4))

insert into TY
select 1, 'ONE', 'Y1' union all
select 3, 'THREE', 'Y3'


select isnull(x.[NO],y.[NO]) 'NO',
       isnull(x.[VALUE],y.[VALUE]) 'VALUE',
       isnull(x.[X-FACTOR],'') 'X-FACTOR',
       isnull(y.[Y-TELENT],'') 'Y-TELENT'
into TZ
from TX x
full join TY y
on x.[NO]=y.[NO]

select * from TZ

/*
NO          VALUE X-FACTOR Y-TELENT
----------- ----- -------- --------
1           ONE    X1       Y1
2           TWO    X2       
3           THREE           Y3

(3 row(s) affected)
*/

------解决方案--------------------

with tabletmp as
(
 select NO, VALUE
 from X
 union
 select NO, VALUE
 from Y
)
select NO,  
      VALUE,
      X.X-FACTOR,
      Y.Y-TELENT
from tabletmp
LEFT OUTER JOIN X on X.NO = tabletmp.NO
LEFT OUTER JOIN Y on Y.NO = tabletmp.NO

------解决方案--------------------
全关联 full join 即可

------解决方案--------------------
探讨


谢谢两位，1楼的很好，虽然我用的是oracle，要把isnull换成nvl，稍后给分