Tab_No|Code|Sum
 ------+----+----
 
Tab1__|Cod1|Sum1
Tab1__|Cod2|Sum2
Tab2__|Cod1|Sum3
Tab2__|Cod3|Sum4

Получить:
      |Сod1|Сod2|Сod3
 ------+----+----+----+
 
Tab1__|Sum1|Sum2|    |
Tab2__|Sum3|    |sum4|

	DECLARE inoutslist CURSOR FOR 	
		SELECT distinct accounts.inout FROM accounts INNER JOIN inouts ON accounts.inout = inouts.code WHERE
			inouts.inout = '+' AND inouts.[add] = '+' AND cperiod = @cperiod  
			AND schet IN (SELECT * FROM schet_list)
	OPEN inoutslist
	EXEC ('CREATE TABLE [' + @TempTableName + '] (tnum varchar(6) NULL)')
	EXEC ('INSERT [' + @TempTableName + '] SELECT DISTINCT tnum FROM accounts WHERE cperiod = ''' + @cperiod + '''')
	FETCH NEXT FROM tt INTO @TempField
	WHILE @@FETCH_STATUS =  0 
	BEGIN
		EXEC('ALTER TABLE [' + @TempTableName + '] ADD ['+@TempField + '] money  NULL DEFAULT 0')
		FETCH NEXT FROM inoutslist INTO @TempField
	END
	CLOSE inoutslist
	DEALLOCATE inoutslist

	DECLARE tnums CURSOR FOR
		SELECT DISTINCT tnum, accounts.inout, 
		CONVERT(varchar( 12 ), sum([endsum])) as [sum] 
		FROM accounts 
		INNER JOIN inouts ON accounts.inout = inouts.code 
		WHERE accounts.cperiod = @cperiod 
			AND inouts.[add] = '+' 
			AND inouts.inout = '+' 
			AND schet IN (SELECT * FROM schet_list) GROUP BY tnum, accounts.inout
	OPEN tnums
	FETCH NEXT FROM tnums INTO @Tnum, @TempField, @TR
	WHILE @@FETCH_STATUS =  0 
	BEGIN
		EXEC( 'UPDATE ['+@TempTableName + '] SET ['+@TempField+'] = ' + @TR + ' WHERE tnum = ''' + @tnum + '''')
		FETCH NEXT FROM tnums INTO @tnum, @TempField, @TR
	END

	CLOSE tnums
	DEALLOCATE tnums


	EXEC ('SELECT  fio = rtrim(b.fam) + '' '' + Left(b.name, 1) + ''.'' + Left(b.patr, 1) + ''.''
		, c.shortname
		, a.* FROM [' + @TempTableName + '] a 
		INNER JOIN cardspri b ON a.tnum = b.tnum 
		INNER JOIN struct c ON b.c_struct = c.code 
		ORDER BY c.code, a.tnum')


 -- Удаление таблиц с мифическими именами.
 

	EXEC ('DROP TABLE [' + @TempTableName + ']')