select * from
(
select a.ID,a.凭证号,b.借方,null as 贷方 from a left join b on a.ID=b.ID
union
select a.ID,a.凭证号,null as 借方,b.贷方 from a left join b on a.ID=b.ID
)
SELECT ISNULL(m.ID,n.ID), m.Name, m.Address, n.Phone, n.Money FROM ( SELECT A.a AS ID, B.b AS Name, C.c AS Address FROM A,B,C ) AS m FULL JOIN ( SELECT A.a AS ID, C.d AS Phone, C.e AS Money FROM A,C ) AS n ON m.ID=n.ID
selct a.id,a.凭证号 ,case when a.借贷=0 then b.借方 else null end as 借方,case when a.借贷=1 then b.贷方 else null end as 贷方
(
select 0 as 借贷,* from a
union all
select 1 as 借贷,* from a
)
a
inner join b on a.id=b.id