select top 200 * into #aa from table order by time-- 將top m筆插入 臨時(shí)表
set rowcount 100
select * from #aa order by time desc

--drop table #aa --刪除臨時(shí)表

select top 100 * from
(select top 200 * from table order by time asc) a
order by time desc

select top 100 * from v_company where (
id not in
(select top 100 id from v_company order by id asc)
) order by id asc