insert a.id into #kkk select a.id from a,b where a.id=b.id
delete from a where a.id in(select id from #kkk)
delete from b where b.id in(select id from #kkk)
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第一句得到两个表里的相同记录并插入临时表
第二句把A表里的记录删除,条件是#kkk表里的ID
第三句把B表里的记录删除,条件是#kkk表里的ID