--測試數據
DECLARE @a TABLE(No varchar(10),Name varchar(10))
INSERT @a SELECT '101'  ,'現金'
UNION ALL SELECT '102'  ,'銀行存款'
UNION ALL SELECT '10201','工行'
UNION ALL SELECT '10202','建行'
UNION ALL SELECT '10203','農行'

DECLARE @b TABLE(No varchar(10),[Money] money )
INSERT @b SELECT '101'  ,100
UNION ALL SELECT '10201',20
UNION ALL SELECT '10202',120

--逐級匯總查詢
SELECT a.No,a.Name,
	[Money]=ISNULL(SUM([Money]),0)
FROM @a a
	LEFT JOIN @b b ON b.No LIKE a.No+'%'
GROUP BY a.No,a.Name
ORDER BY a.No
/*--結果
No         Name        Money 
---------------- ----------------- --------------------- 
101        現金         100.0000
102        銀行存款     140.0000
10201      工行         20.0000
10202      建行         120.0000
10203      農行         .0000
--*/