CREATE TABLE [A_RUser] ( --Реестр пользователей
	[UserId] [int] NOT NULL ,
	[Family] [varchar] (50) NOT NULL ,
	CONSTRAINT [PK_A_RUser] PRIMARY KEY CLUSTERED ([UserId]) ON [PRIMARY] 
) ON [PRIMARY]
GO

CREATE TABLE [A_Transfer] ( --Акт передачи
	[TransId] [int] IDENTITY (1, 1) NOT NULL ,
	[User_Sender] [int] NOT NULL ,
	[User_Receiver] [int] NOT NULL ,
	[Volume_Transfer] [int] NOT NULL ,
	CONSTRAINT [PK_Trans] PRIMARY KEY CLUSTERED ([TransId]) ON [PRIMARY],
	CONSTRAINT [FK_TransReceiv_RUser]	FOREIGN KEY ([User_Receiver])	REFERENCES [A_RUser] ([UserId]),
	CONSTRAINT [FK_TransSend_RUser]		FOREIGN KEY ([User_Sender])	REFERENCES [A_RUser] ([UserId])
) ON [PRIMARY]
GO
--Наполняем данными
INSERT INTO A_RUser(UserId, Family) VALUES(1, 'Иванов')
INSERT INTO A_RUser(UserId, Family) VALUES(2, 'Петров')
INSERT INTO A_RUser(UserId, Family) VALUES(3, 'Сидоров')
GO
INSERT INTO A_Transfer(User_Sender, User_Receiver, Volume_Transfer) VALUES(1, 2, 10)
INSERT INTO A_Transfer(User_Sender, User_Receiver, Volume_Transfer) VALUES(2, 3, 5)
INSERT INTO A_Transfer(User_Sender, User_Receiver, Volume_Transfer) VALUES(3, 1, 5)

SELECT
	tr.TransId,
	send.Family AS Sender,
	tr.Volume_Transfer AS Volume
	FROM
		A_Transfer AS tr
		INNER JOIN A_RUser AS send ON tr.User_Sender	= send.UserId
		INNER JOIN A_RUser AS recv ON tr.User_Receiver	= recv.UserId

SELECT
	tr.TransId,
	send.Family AS Sender,
	recv.Family AS Receiver,
	tr.Volume_Transfer AS Volume
	FROM
		A_Transfer AS tr
		INNER JOIN A_RUser AS send ON tr.User_Sender	= send.UserId
		INNER JOIN A_RUser AS recv ON tr.User_Receiver	= recv.UserId