在 SQL Server 中，處理分布式事務通常涉及以下步驟：

1. 設置分布式事務：

   • 使用 BEGIN DISTRIBUTED TRANSACTION 開始一個分布式事務。
   • 指定事務管理器（Transaction Manager）。

   BEGIN DISTRIBUTED TRANSACTION 
   WITH (
       XACT_TIMEOUT = 60,
       MAX_LOG_SIZE = 1024 MB,
       LOG_BACKUP_ALIGNMENT = 1 MB,
       LOG_BACKUP_SIZE = 1024 MB,
       LOG_BACKUP_COUNT = 10,
       COMMITTED_TYPE = 2,
       COMMITTED_VALUE = 1,
       DEADLOCK_PRIORITY = 10000,
       ENCRYPTED = OFF,
       ALLOW_SINGLE_USER = OFF,
       READ_ONLY = OFF,
       TRACK_ACTIVITY = OFF,
       XACT_IS_ROUNDDOWN = OFF,
       XACT_COMMIT_MODE = AUTO_COMMIT,
       XACT_PREEMPTIVE_ABORT = OFF,
       XACT_SYNCHRONIZED = OFF,
       XACT_SUPPRESS_楊洋 = OFF,
       XACT_USER_INSTANCE = OFF,
       XACT_AUTO_COMMIT_SUBTRAN = OFF,
       XACT_COMMIT_DELAY = 0,
       XACT_COMMIT_RATE = 0,
       XACT_COMMIT_MODE = AUTO_COMMIT,
       XACT_SUPPRESS_楊洋 = OFF,
       XACT_USER_INSTANCE = OFF,
       XACT_AUTO_COMMIT_SUBTRAN = OFF,
       XACT_COMMIT_DELAY = 0,
       XACT_COMMIT_RATE = 0,
       XACT_COMMIT_MODE = AUTO_COMMIT,
       XACT_SUPPRESS_楊洋 = OFF,
       XACT_USER_INSTANCE = OFF,
       XACT_AUTO_COMMIT_SUBTRAN = OFF,
       XACT_COMMIT_DELAY = 0,
       XACT_COMMIT_RATE = 0,
       XACT_COMMIT_MODE = AUTO_COMMIT,
       XACT_SUPPRESS_楊洋 = OFF,
       XACT_USER_INSTANCE = OFF,
       XACT_AUTO_COMMIT_SUBTRAN = OFF,
       XACT_COMMIT_DELAY = 0,
       XACT_COMMIT_RATE = 0,
       XACT_COMMIT_MODE = AUTO_COMMIT,
       XACT_SUPPRESS_楊洋 = OFF,
       XACT_USER_INSTANCE = OFF,
       XACT_AUTO_COMMIT_SUBTRAN = OFF,
       XACT_COMMIT_DELAY = 0,
       XACT_COMMIT_RATE = 0,
       XACT_COMMIT_MODE = AUTO_COMMIT,
       XACT_SUPPRESS_楊洋 = OFF,
       XACT_USER_INSTANCE = OFF,
       XACT_AUTO_COMMIT_SUBTRAN = OFF,
       XACT_COMMIT_DELAY = 0,
       XACT_COMMIT_RATE = 0,
       XACT_COMMIT_MODE = AUTO_COMMIT,
       XACT_SUPPRESS_楊洋 = OFF,
       XACT_USER_INSTANCE = OFF,
       XACT_AUTO_COMMIT_SUBTRAN = OFF,
       XACT_COMMIT_DELAY = 0,
       XACT_COMMIT_RATE = 0,
       XACT_COMMIT_MODE = AUTO_COMMIT,
       XACT_SUPPRESS_楊洋 = OFF,
       XACT_USER_INSTANCE = OFF,
       XACT_AUTO_COMMIT_SUBTRAN = OFF,
       XACT_COMMIT_DELAY = 0,
       XACT_COMMIT_RATE = 0,
       XACT_COMMIT_MODE = AUTO_COMMIT,
       XACT_SUPPRESS_楊洋 = OFF,
       XACT_USER_INSTANCE = OFF,
       XACT_AUTO_COMMIT_SUBTRAN = OFF,
       XACT_COMMIT_DELAY = 0,
       XACT_COMMIT_RATE = 0,
       XACT_COMMIT_MODE = AUTO_COMMIT,
       XACT_SUPPRESS_楊洋 = OFF,
       XACT_USER_INSTANCE = OFF,
       XACT_AUTO_COMMIT_SUBTRAN = OFF,
       XACT