建库并录入数据:
create table BookLibary
([图书馆] varchar(10),[科目] varchar(10),[数量] int)
insert into BookLibary
select 'A','语文',5
union all select 'B','数学',6
union all select 'C','英语',3
union all select 'B','语文',4
union all select 'A','数学',3

表数据:
图书馆        科目         数量
---------- ---------- -----------
A          语文         5
B          数学         6
C          英语         3
B          语文         4
A          数学         3

Sql语句:
declare @execSql varchar(8000)
set @execSql='select  [图书馆]'
select @execSql=@execSql+',max(case when [科目]='''+[科目]
    +''' then [数量] else '''' end) as '''+ [科目]
    + '''' from  BookLibary group by  [科目]
set @execSql=@execSql+'from BookLibary group by [图书馆]'
print @execSql
exec(@execSql)

最后@execSql是这样子的:
select  [图书馆],
max(case when [科目]='数学' then [数量] else '' end) as '数学',
max(case when [科目]='英语' then [数量] else '' end) as '英语',
max(case when [科目]='语文' then [数量] else '' end) as '语文'
from BookLibary group by [图书馆]

结果:
图书馆        数学          英语          语文
---------- ----------- ----------- -----------
A          3           0           5
B          6           0           4
C          0           3           0