SQL Server 向临时表插入数据

INSERT INTO #DirtyOldWIPBOM SELECT TOP (100) PERCENT dbo.WIP_BOM.Model, dbo.WIP_BOM.PartNumber,WIP_BOM.WIP
 FROM dbo.WIP_BOM left OUTER JOIN dbo.BOM_CHINA ON LTRIM(dbo.WIP_BOM.Model) = LTRIM(dbo.BOM_CHINA.Model) AND LTRIM(dbo.WIP_BOM.PartNumber) = LTRIM(dbo.BOM_CHINA.PartNumber) AND dbo.WIP_BOM.Qty = dbo.BOM_CHINA.Qty AND BOM_CHINA.WIP= 
WIP_BOM.WIP WHERE (dbo.BOM_CHINA.Model IS NULL) AND EXISTS(SELECT * FROM dbo.BOM_CHINA WHERE WIP = WIP_BOM.WIP AND LTRIM(Model) = LTRIM(WIP_BOM.Model))

这样就可以成功。

但SELECT TOP (100) PERCENT dbo.WIP_BOM.Model, dbo.WIP_BOM.PartNumber,WIP_BOM.WIP into #DirtyOldWIPBOM
FROM dbo.WIP_BOM left OUTER JOIN dbo.BOM_CHINA ON LTRIM(dbo.WIP_BOM.Model) = LTRIM(dbo.BOM_CHINA.Model) AND LTRIM(dbo.WIP_BOM.PartNumber) = LTRIM(dbo.BOM_CHINA.PartNumber) AND dbo.WIP_BOM.Qty = dbo.BOM_CHINA.Qty AND BOM_CHINA.WIP= 
WIP_BOM.WIP WHERE (dbo.BOM_CHINA.Model IS NULL) AND EXISTS(SELECT * FROM dbo.BOM_CHINA WHERE WIP = WIP_BOM.WIP AND LTRIM(Model) = LTRIM(WIP_BOM.Model))

会提示error "There is already an object named '#DirtyOldWIPBOM' in the database"

为什么？

[笔记]:千万不要用游标，用临时表和表变量代替游标会极大的提高性能，今天用游标处理700行数据用了2小时，用临时表不到1秒就搞定。
    [笔记]：select * into [table1] from [table2] 本身就是创建一个新表，结构跟[table2]一样