Cara memutar beberapa kolom tanpa agregasi

Gunakan row_number() fungsi dan lakukan kondisional agregasi :

select id, IdCust, Ref,
       max(case when Seq = 1 then stock end) as [Stock A], -- second table *id*
       max(case when Seq = 1 then code end) as [Code 1],
       max(case when Seq = 1 then price end) as [Price1],
       max(case when Seq = 2 then stock end) as [Stock B], -- second table *id*
       max(case when Seq = 2 then code end) as [Code 2],
       max(case when Seq = 2 then price end) as [Price2]
from (select f.*, s.Id Stock, s.Code, s.Price,
             row_number() over (partition by f.Ref order by s.id) as Seq
     from first f
     inner join second s on s.Ref = f.Ref 
     ) t
group by id, IdCust, Ref;

Namun, ini akan pergi dengan dikenal nilai lain yang Anda perlukan dengan dinamis solusi untuk itu.