Вот один из способов (непроверенные могут иметь опечатки)
Select I.InvoiceID, I.Date, RI.Sum,
SUM(R.CashTotal) OVER(PARTITION BY I.InvoiceID)
stuff( (SELECT ', '+CAST(RecietR2.RecietID as varchar(max))
FROM Reciet R2
WHERE RecietR2.InvoiceID = I.InvoiceID
FOR XML PATH ('')
), 1, 2, '') as RecietIDs
FROM Invoice I
LEFT JOIN RecietInvoice RI ON I.InvoiceID = RI.InvoiceID
LEFT JOIN Reciet R ON RI.RecietID = R.RecietID