create table t(WLBH varchar(10),DWBH varchar(10),SL int,JE int)
insert into t select 'WL01','DW01',2,10
insert into t select 'WL02','DW02',3,11
insert into t select 'WL03','DW03',4,12
declare @s varchar(8000)
set @s='select DWBH'
select @s=@s+',['+WLBH+'_SL]=sum(case WLBH when '''+WLBH+''' then SL end)'
+',['+WLBH+'_JE]=sum(case WLBH when '''+WLBH+''' then JE end)'
from t group by WLBH order by WLBH
set @s=@s+' from t group by DWBH order by DWBH'
exec(@s)