-- with循环 m就是你要的数值
; with a as(
    select n='liko', m=5000, m1 = 15200-5000
    union all
    select n=a.n, m=(case when a.m1<5000 then a.m1 else 5000 end), m1=a.m1-5000 from a 
    where a.m1>=0
)
select * from a

------解决方案--------------------
递归方法
SQL code

DECLARE @_salary INT,@_limitSalary INT,@_n INT,@_i INT,@_reminder INT
SET @_salary=152000
SET @_limitSalary=50000
SET @_n=@_salary/@_limitSalary
SET @_reminder=@_salary%@_limitSalary
IF (@_n<=1) SET @_n=1
;WITH cte(empi,NAME,salary,n) 
AS 
(
    SELECT 1,'liko',@_salary,@_n
    UNION ALL
    SELECT empi,NAME,CASE WHEN n>1 THEN @_limitSalary ELSE salary END,n-1
    FROM cte
    WHERE n>0
    UNION ALL
    SELECT empi,NAME,@_reminder,n-1
    FROM cte
    WHERE n=0
)
SELECT * FROM cte WHERE salary<=50000