DECLARE @t TABLE(Item varchar(10),Color varchar(10),Quantity int)

INSERT @t SELECT 'Table','Blue',124

UNION ALL SELECT 'Table','Red', -23

UNION ALL SELECT 'Chair','Blue',101

UNION ALL SELECT 'Chair','Red', -90

--统计

SELECT Item,Color,Quantity

FROM(

    --明细

    SELECT Item,Color,Quantity=SUM(Quantity)

        ,s1=0,s2=Item,s3=0

    FROM @t

    GROUP BY Item,Color

    UNION ALL

    --各Item合计

    SELECT '',Item+' 合计',Quantity=SUM(Quantity)

        ,s1=0,s2=Item,s3=1

    FROM @t

    GROUP BY Item

    UNION ALL

    --总计

    SELECT '总计','',Quantity=SUM(Quantity)

        ,s1=1,s2='',s3=1

    FROM @t

)a ORDER BY s1,s2,s3

/*--结果

Item       Color           Quantity

-------------- ---------------------- -----------

Chair      Blue            101

Chair      Red             -90

          Chair 合计       11

Table      Red             -23

Table      Blue            124

          Table 合计       101

总计                      112

--*/