id  ino_id ccode  md   mc  ccode_equal
1   1      1001   10   0   1131
2   1      1131   0    10  1001
3   2      1001   100  0   1131,1130,1151
4   2      1131   0    40  1001
5   2      1130   0    50  1001
6   2      1151   0    10  1001
7   3      1001   100  0   1131,1121
8   3      1131   0    50  1001
9   3      1121   0    50  1001
10  4      1001   0    100 1131,1121
11  4      1131   50   0   1001
12  4      1131   30   0   1001
13  4      1121   20   0   1001

--> 测试数据：[test]
if object_id('[test]') is not null 
drop table [test]
create table [test](
[id] int,
[ino_id] int,
[ccode] int,
[md] int,
[mc] int,
[ccode_equal] varchar(20)
)
go
insert [test]
select 1,1,1001,10,0,1131 union all
select 2,1,1131,0,10,1001 union all
select 3,2,1001,100,0,1131 union all
select 4,2,1131,0,40,1001 union all
select 5,2,1130,0,50,1001 union all
select 6,2,1151,0,10,1001 union all
select 7,3,1001,100,0,1131 union all
select 8,3,1131,0,50,1001 union all
select 9,3,1121,0,50,1001 union all
select 10,4,1001,0,100,1131 union all
select 11,4,1131,50,0,1001 union all
select 12,4,1131,30,0,1001 union all
select 13,4,1121,20,0,1001
go

with t
as(
select px=ROW_NUMBER()over(partition by [ino_id] order by getdate()),
* from test
),
m
as(
select 
    px=row_number()over(partition by ino_id order by getdate()),
    ino_id,
    right(N.[ccode],len(N.[ccode])-CHARINDEX(',',N.[ccode])) [ccode_equal]
from 
    (
      select distinct 
          [ino_id]
      from 
          test 
     )A
outer apply(
select distinct 
    [ccode]= STUFF(REPLACE(REPLACE(
         (select 
             distinct [ccode] from test N
          where ino_id = A.ino_id
          for xml auto
         ),'<N ccode="', ','), '"/>', ''), 1, 1, '')
)N
)
select 
t.id,t.ino_id,t.ccode,t.md,t.mc,
case when t.px=1 then m.ccode_equal else t.ccode_equal end as ccode_equal
from t
left join m
on t.px=m.px and t.ino_id=m.ino_id
/*
id    ino_id    ccode    md    mc    ccode_equal
-------------------------------------------------
1    1    1001    10    0    1131
2    1    1131    0    10    1001
3    2    1001    100    0    1130,1131,1151
4    2    1131    0    40    1001
5    2    1130    0    50    1001
6    2    1151    0    10    1001
7    3    1001    100    0    1121,1131
8    3    1131    0    50    1001
9    3    1121    0    50    1001
10    4    1001    0    100    1121,1131
11    4    1131    50    0    1001
12    4    1131    30    0    1001
13    4    1121    20    0    1001
*/

------解决方案--------------------
一个语句搞定
SQL code

SELECT id,ino_id,ccode,md,mc,
    STUFF(REPLACE(REPLACE((SELECT ccode 
                FROM #t b
                WHERE b.ino_id=a.ino_id 
                (CASE WHEN a.md=0 THEN b.mc ELSE b.md END)=0
                FOR XML AUTO
        ),'<b ccode="', ','), '"/>', ''),1,1,'') ccode_equal
    FROM #t a

------解决方案--------------------

sql2000用函数
SQL code
if object_id('[tb]') is not null drop table [tb]
go
create table [tb]([id] int,[ino_id] int,[ccode] int,[md] int,[mc] int,[ccode_equal] varchar(14))
insert [tb]
select 1,1,1001,10,0,null union all
select 2,1,1131,0,10,null union all
select 3,2,1001,100,0,null union all
select 4,2,113