SELECT * INTO #TEMP FROM (
SELECT VNAME= 'AA', ACC = 10 UNION ALL
SELECT VNAME= 'AA',11 UNION ALL
SELECT VNAME= 'AA',12 UNION ALL
SELECT VNAME= 'BB',15 UNION ALL
SELECT VNAME= 'BB',11 )X
DECLARE @V INT
SET @V = 11
SELECT VNAME , ACC = COUNT(*), TOTAL = SUM(CASE WHEN ACC = @V THEN 1 ELSE 0 END)
FROM
#TEMP
GROUP BY
VNAME