create table #A
(
   id int identity(1,1),
   subid int,
   paysubid int
)
create table #B
(
  id int identity(1,1),
  subid int,
  itemname nvarchar(50),
  funds int
)
create table #C
(
  id int identity(1,1),
  paysubid int,
  payitemname nvarchar(50),
  payfunds int
)




insert into #A
select 3126,3319 union all
select 3127,3320 

insert into #B
select 3126,'水费',7600 union all
select 3126,'电费',3000 union all
select 3127,'水费',1200 union all
select 3127,'津贴补贴',5000 union all
select 3127,'工资福利支出',2000


insert into #C
select 3319 ,'水费',200 union all
select 3319,'电费',300 union all
select 3319 ,'水费',500 union all
select 3319 ,'电费',300 union all
select 3319,'办公费',1000 union all
select 3320,'水费',100 union all
select 3320,'津贴补贴',200 union all
select 3320,'水费',500 union all
select 3320,'工资福利支出',900


select c.payitemname,isnull(b.funds,0),c.payfunds,c.paysubid from (
select paysubid,payitemname,sum(payfunds)payfunds from #C
group by paysubid,payitemname)c
join #A a on a.paysubid=c.paysubid
left join (select subid,itemname,SUM(funds)funds from #B
group by subid,itemname)
 b on b.subid=a.subid and  b.itemname=c.payitemname
 order by c.paysubid
drop table #A
drop table #B
drop table #C

办公费    0    1000    3319
电费    3000    600    3319
水费    7600    700    3319
工资福利支出    2000    900    3320
津贴补贴    5000    200    3320
水费    1200    600    3320