--> 测试数据：[tb_question]
if object_id('[tb_question]') is not null 
drop table [tb_question]
go
create table [tb_question](
[dm] varchar(4),
[mc] varchar(6)
)
insert [tb_question]
select '0001','问题一' union all
select '0002','问题二' union all
select '0003','问题三' union all
select '0004','问题四' union all
select '0005','问题五'
go
--> 测试数据：[tb_poce]
if object_id('[tb_poce]') is not null 
drop table [tb_poce]
go
create table [tb_poce](
[billcode] int,
[quest_dm] varchar(4),
[quest_value] varchar(4)
)
insert [tb_poce]
select 1,'0001','你' union all
select 1,'0002','好' union all
select 2,'0001','吗' union all
select 2,'0004','很好'
go

;with t
as(
select 
    * 
from 
    [tb_question]
cross join
    (
        select 
            distinct [billcode] 
        from 
            [tb_poce]
    ) b
)
select 
    a.mc,
    a.billcode,
    b.quest_value 
into
    #tb
from 
    t a
left join 
    [tb_poce] b
on 
    a.billcode=b.billcode 
    and a.dm=b.quest_dm
    
    
go
declare @str varchar(2000)
set @str=''
select 
    @str=@str+','+mc+'=max(case when mc='+
    QUOTENAME(mc,'''')+' then quest_value else null end)'
from
    #tb
group by
    mc
exec('select billcode as 单据号'+@str+' from #tb group by billcode')

go

/*
单据号    问题一    问题二    问题三    问题四    问题五
----------------------------
1    你    好    NULL    NULL    NULL
2    吗    NULL    NULL    很好    NULL
*/