借助派生的源表，使用MERGE对目标表执行UPDATE和INSERT操

USE AdventureWorks2012;
GO
-- Create a temporary table variable to hold the output actions.
DECLARE @SummaryOfChanges TABLE(Change VARCHAR(20));

MERGE INTO Sales.SalesReason AS Target
USING (VALUES ('Recommendation','Other'), ('Review', 'Marketing'), ('Internet', 'Promotion'))
 AS Source (NewName, NewReasonType)
ON Target.Name = Source.NewName
WHEN MATCHED THEN
	UPDATE SET ReasonType = Source.NewReasonType
WHEN NOT MATCHED BY TARGET THEN
	INSERT (Name, ReasonType) VALUES (NewName, NewReasonType)
OUTPUT $action INTO @SummaryOfChanges;

-- Query the results of the table variable.
SELECT Change, COUNT(1) AS CountPerChange
FROM @SummaryOfChanges
GROUP BY Change;