select id= identity(int,1,1),*  into  #hhh1 from 表A
select id= identity(int,1,1),*  into  #hhh2 from 表B
select #hhh1.col1,#hhh1.col1 col2 into 表C from #hhh1,#hhh2 where #hhh1.id=#hhh2.id
drop table #hhh1
drop table #hhh2