피벗을 사용해서 풀어야 합니다.

1번먼저답변드릴게요

SELECT date,isnull([TV],0) as 'TV',isnull([오디오],0) as '오디오',isnull([냉장고],0) as '냉장고',isnull([비디오],0) as '비디오',isnull([카메라],0) '카메라'
FROM
(
    SELECT sale.date,sale.sale,product.name
    FROM sale,product
 where product.idx=sale.idx and date between '20160301' and '20160303'
)AS A
PIVOT
(
    SUM(A.sale)
    FOR A.name IN ([TV],[오디오],[냉장고],[비디오],[카메라])

) AS B

2번은

SELECT name,isnull([20160301],0) as '20160301',isnull([20160302],0) as '20160302',isnull([20160303],0) as '20160303'
FROM
(
    SELECT sale.date,sale.sale,product.name
    FROM sale,product
 where product.idx=sale.idx and date between '20160301' and '20160303'
)AS A
PIVOT
(
    SUM(A.sale)
    FOR A.date IN ([20160301],[20160302],[20160303])

) AS B
ORDER BY name desc

DECLARE @cols NVARCHAR(2000)
SELECT  @cols = STUFF(( SELECT DISTINCT TOP 100 PERCENT
                                '],[' + t2.name
                        FROM    product AS t2
                        ORDER BY '],[' + t2.name
                        FOR XML PATH('')
                      ), 1, 2, '') + ']'
select @cols

DECLARE @query NVARCHAR(4000)
SET @query = N'SELECT date,'+@cols+'
FROM
(
    SELECT sale.date,sale.sale,product.name
    FROM sale,product
 where product.idx=sale.idx and date between ''20160301'' and ''20160303''
 )AS A
PIVOT
(
   SUM(A.sale)
    FOR A.name IN
( '+@cols +')
) AS B'

EXECUTE(@query)
  

이렇게 조회하면 결과값이 나옵니다. 테이블명하고 컬럼명은 맞추시면되고요.

DECLARE @cols NVARCHAR(2000)
SELECT  @cols = STUFF(( SELECT DISTINCT TOP 100 PERCENT
                                '],[' + t2.name
                        FROM    product AS t2
                        ORDER BY '],[' + t2.name
                        FOR XML PATH('')
                      ), 1, 2, '') + ']'
select @cols

위의 조회는 전체 제품을 갖고와  @col이라는 임시변수에 넣는것입니당

끝! 근데 문제는 저렇게 dynamic 쿼리로 갖고오면 null값을 처리못해줘요, mssql에서는 isnull(*,0)이와 같은게 먹히지 않기 때문에

일일이 null값을 처리해주는수밖에는