/****** Script do comando SelectTopNRows de SSMS  ******/
SELECT

	concat('update or insert into TBMAQUINA (ID, DESCRICAO, STATUS, USUARIO_ID, DATA)',
			' values (',[Codigo],', ''',[Descricao],''', 1, 186, current_date)',
			' matching (ID);') as SQL

	,[Codigo]
    ,[Descricao]
  FROM [Alphaind].[dbo].[Maquinas]