create table t1
(
    oid varchar(3),
    summoney int,
    iid varchar(20),
    idate datetime,
    imoney int,
    pid varchar(10),
    pdate datetime,
    pmoney int
)
insert into t1
select '001', 10000, 'FP001', '2011-11-11', 2000, NULL, NULL, NULL union all
select '001', 10000, 'FP002', '2011-11-12', 3000, NULL, NULL, NULL union all 
select '001', 10000, 'FP003', '2011-11-13', 5000, NULL, NULL, NULL union all
select '001', 10000, NULL, NULL, NULL, 'P002', '2011-11-12', 3000 union all
select '001', 10000, NULL, NULL, NULL, 'P003', '2011-11-12', 7000
select * from t1

;with aaa as
(
    select ROW_NUMBER() over(order by getdate()) as row1,* from t1 where pid is null and pdate is null and pmoney is null
)
select a.oid,a.summoney,a.iid,a.idate,a.imoney,b.pid,b.pdate,b.pmoney from aaa as a left join
(select ROW_NUMBER() over(order by getdate()) as row2,* from t1 where iid is null and idate is null and imoney is null) as b
on a.row1=b.row2

-------------------------------------
oid    summoney    iid    idate    imoney    pid    pdate    pmoney
001    10000    FP001    2011-11-11 00:00:00.000    2000    P002    2011-11-12 00:00:00.000    3000
001    10000    FP002    2011-11-12 00:00:00.000    3000    P003    2011-11-12 00:00:00.000    7000
001    10000    FP003    2011-11-13 00:00:00.000    5000    NULL    NULL    NULL