CREATE TABLE [dbo].[emp_pay](
    [employeeID] [int] NOT NULL,
    [base_pay] [money] NOT NULL,
    [commission] [decimal](2, 2) NOT NULL
) ON [PRIMARY]

--方法一
select top 1 * from
(    
    SELECT TOP 2 *
    FROM [dbo].[emp_pay]
    WHERE  base_pay = 500
    order by employeeID ASC) as a  --注意：派生表后面一定要指定别名．
order by a.employeeID DESC

--方法二
select IDENTITY(int,1,1) ID,* INTO #Temp from [dbo].[emp_pay] where base_pay = 500
select * from #Temp where ID =2
drop Table #Temp

--方法三
set rowcount 2
SELECT * into #t from [dbo].[emp_pay] where base_pay = 500
set rowcount 1
delete from #t
select * from #t
set rowcount 0
drop table #t