create table #tab (personid varchar(10),name varchar(8),js int,bl numeric(2,1),dw money,gr money ,ym varchar(10))
insert into #tab values('001','王小光',6600,0.1,660,660,'200704')
insert into #tab values('001','王小光',6600,0.1,660,660,'200705')
insert into #tab values('001','王小光',5500,0.1,550,550,'200706')
insert into #tab values('001','王小光',5500,0.2,1100,1100,'200707')
insert into #tab values('002','肖光',6879,0.1,687.9,687.9,'200705')


select #tab.*,flag=0 into #t from #tab order by personid,ym

declare @personid varchar(10),@js int,@bl numeric(2,1),@flag int              
set @flag=0
update #t set 
              @flag=case when @personid=personid and @js=js and @bl=bl then @flag else @flag+1 end,
              @personid=case when @personid=personid and @js=js and @bl=bl then @personid else personid end ,
              @js=case when @personid=personid and @js=js and @bl=bl then @js else js end,
              @bl=case when @personid=personid and @js=js and @bl=bl then @bl else bl end,
              flag=@flag

select 人员编号=max(personid),姓名=max(name),保险基数=max(js),比率=max(bl),单位缴费=sum(dw),个人缴费=sum(gr),保险补缴年月=case when (select count(1) from #t where flag=a.flag)>1 then min(ym)+'-'+max(ym) else max(ym) end from #t a group by flag

drop table #t




----结果

人员编号 姓名     保险基数        比率                                      单位缴费                  个人缴费                  保险补缴年月
---- ------ ----------- --------------------------------------- --------------------- --------------------- ---------------------
001  王小光    6600        0.1                                     1320.00               1320.00               200704-200705
001  王小光    5500        0.1                                     550.00                550.00                200706
001  王小光    5500        0.2                                     1100.00               1100.00               200707
002  肖光     6879        0.1                                     687.90                687.90                200705

(4 行受影响)