if object_id('tb') is not null drop table tb
go
create table tb([编号] varchar(3),[产品] varchar(2),[数量] int,[单价] int,[金额] int,[序列号] varchar(8))
insert into tb([编号],[产品],[数量],[单价],[金额],[序列号])
select '001','AA',3,5,15,'12,13,14' union all
select '002','BB',8,9,13,'22,23,24'
go
select [编号],[产品],[数量],[单价],[金额]
,substring([序列号],b.number,charindex(',',[序列号]+',',b.number)-b.number) as [序列号]
from tb a with(nolock),master..spt_values b with(nolock)
where b.number>=1 and b.number<len(a.[序列号]) and b.type='P'
and substring(','+[序列号],number,1)=','
go
drop table tb
go