DECLARE @t TABLE(Groups char(2),Item varchar(10),Color varchar(10),Quantity int) 
 INSERT @t SELECT 'aa','Table','Blue', 124 
 UNION ALL SELECT 'bb','Table','Red',  -23 
 UNION ALL SELECT 'bb','Cup'  ,'Green',-23 
 UNION ALL SELECT 'aa','Chair','Blue', 101 
 UNION ALL SELECT 'aa','Chair','Red',  -90 
  
 --统计及排序 
 SELECT Groups=CASE  
 		WHEN GROUPING(Color)=0 THEN Groups 
 		WHEN GROUPING(Groups)=1 THEN '总计' 
 		ELSE '' END, 
 	Item=CASE  
 		WHEN GROUPING(Color)=0 THEN Item 
 		WHEN GROUPING(Item)=1 AND GROUPING(Groups)=0 THEN Groups+' 合计' 
 		ELSE '' END, 
 	Color=CASE  
 		WHEN GROUPING(Color)=0 THEN Color 
 		WHEN GROUPING(Color)=1 AND GROUPING(Item)=0 THEN Item+' 小计' 
 		ELSE '' END, 
 	Quantity=SUM(Quantity) 
 FROM @t 
 GROUP BY Groups,Item,Color WITH ROLLUP 
 ORDER BY GROUPING(Groups), 
 	CASE WHEN GROUPING(Groups)=1 THEN '' ELSE Groups END DESC, 
 	GROUPING(Item), 
 	CASE WHEN GROUPING(Item)=1 THEN '' ELSE Item END DESC, 
 	GROUPING(Color), 
 	CASE WHEN GROUPING(Color)=1 THEN '' ELSE Color END DESC, 
 	Quantity DESC 
 /*--结果 
 Groups Item     Color       Quantity   
 --------- -------------- ----------------------- -----------  
 bb   Table    Red       -23 
          Table 小计     -23 
 bb   Cup     Green       -23 
          Cup 小计    -23 
    bb 合计          -46 
 aa   Table    Blue      124 
          Table 小计     124 
 aa   Chair    Red       -90 
 aa   Chair    Blue      101 
          Chair 小计     11 
    aa 合计          135 
 总计                89 
 --*/