我知道您希望每个sak有一条记录，其中a、b和c的amount在列中。
下面是一个跨数据库解决方案，它使用条件聚合将数据集透视到一个 * 固定 * 的列列表上：

select 
    sak,
    max(case when upper(sort) = 'A' then amount end) a,
    max(case when upper(sort) = 'B' then amount end) b,
    max(case when upper(sort) = 'C' then amount end) c
from mytable
group by sak
order by sak

您也可以尝试以下操作：
1.根据你的结构

SELECT ID, A, B, C
FROM
(
Select ID,UPPER(SORT) SORT,AMOUNT
from MYTABLE
) Temp
pivot
(
max (AMOUNT)
for SORT in (A, B, C)
)piv
ORDER BY 1

1.预期

SELECT NAME, A, B, C
FROM
(
SELECT NAME, SORT, AMOUNT
FROM MYTABLE
)T
PIVOT
(
SUM(AMOUNT) FOR SORT IN (A, B, C)
)PVT

SET NOCOUNT ON;
    declare @column nvarchar(max)
    declare @Query nvarchar(max)
    declare @price nvarchar(max)
    declare @last nvarchar(max)
    declare @with nvarchar(10)
    DECLARE @colsWithNoNulls    NVARCHAR(MAX)

    IF @subcategory > 0
        begin
            set @with = 'and'
        end
    ELSE
        begin
            set @with = 'or'
        end

    set @column= STUFF((Select '],['+isnull(whsname,0) from OWHS WS CROSS APPLY string_split(@whs, ',') as UI WHERE WS.WhsCode = UI.value FOR XML PATH('')),1,2,'') +']'
    set @price= STUFF((Select  '],['+isnull(ListName,0) from OPLN PN CROSS APPLY string_split(ISNULL(@pln,0), ',') as UX WHERE ISNULL(PN.ListNum,0) = ISNULL(UX.value,0) FOR XML PATH('')),1,2,'') +']'
    
    set @Query='select  * from (select w.ItemCode,m.ItemName ,b.ItmsGrpNam ItemGroupName,isnull(CAST(m.usertext AS NVARCHAR(Max)),'''') SpaceOrType
    ,m.OnHand InStock,m.IsCommited Committed,m.OnOrder Ordered
    ,(m.OnHand-m.IsCommited+m.OnOrder) Available,n.ListName ListName,c.Price priceL,s.WhsName,sum(w.OnHand) Stock

    from oitw w
    right join OITM m on m.itemcode=w.itemcode
    inner join OWHS s on s.WhsCode=w.WhsCode
    inner join OITB b on b.ItmsGrpCod=m.ItmsGrpCod
    left join ITM1 c on m.ItemCode = c.ItemCode
    left join OPLN n on c.priceList = n.listNum
    left join [@CATEGORY] h on m.U_Category = h.Code
    left join [@SUBCATEGORY] i on h.Code = i.U_mainCategory
    where b.ItmsGrpCod = '''+@brand+''' or w.ItemCode like ''%'+@name+'%'' or m.ItemName like ''%'+@name+'%'' or h.Code = '''+@category+''' '+@with+' i.Code = '''+@subcategory+'''
    group by w.ItemCode,m.itemName,b.ItmsGrpNam,m.U_Category,m.U_SubCategory,CAST(m.usertext AS NVARCHAR(max)),s.WhsName,m.OnHand ,m.IsCommited,c.price,m.OnOrder,n.ListName) fg
    PIVOT (sum(priceL) for
    ListName in ('+ISNULL(@price,0)+')) as piv
    PIVOT (sum(Stock) for
    Whsname in ('+@column+')) as piv'
    EXECUTE (@Query)
END