如果将TRUNCATE包装在事务中，则可以回滚。

请参阅下面的两个参考资料并自行测试:-

http://blog.sqlauthority.com/2007/12/26/sql-server-truncate-cant-be-rolled-back-using-log-files-after-transaction-session-is-closed/

http://sqlblog.com/blogs/kalen_delaney/archive/2010/10/12/tsql-tuesday-11-rolling-back-truncate-table.aspx

截断与删除是SQL面试中最臭名昭著的问题之一。一定要向面试官解释清楚，否则可能会让你丢掉这份工作。问题是没有多少人意识到这一点，所以如果你告诉他们YES Truncate可以回滚，他们很可能会认为答案是错误的。

Truncate and Delete in SQL are two commands which is used to remove or delete data from table. Though quite basic in nature both Sql commands can create lot of trouble until you are familiar with details before using it. An Incorrect choice of command can result is either very slow process or can even blew up log segment, if too much data needs to be removed and log segment is not enough. That's why it's critical to know when to use truncate and delete command in SQL but before using these you should be aware of the Differences between Truncate and Delete, and based upon them, we should be able to find out when DELETE is better option for removing data or TRUNCATE should be used to purge tables.

参考资料请点击这里

“Truncate不会记录任何东西”是正确的。我想更进一步:

Truncate不会在事务的上下文中执行。

截断比删除的速度优势应该是明显的。根据你的情况，这种优势从微不足道到巨大不等。

然而，我看到截断无意中破坏了引用完整性，并违反了其他约束。通过在事务外部修改数据而获得的权力，必须与在没有安全网的情况下走钢丝时继承的责任相平衡。

DELETE语句可以有一个WHERE子句来删除特定的记录，而TRUNCATE语句不需要任何子句并擦除整个表。 重要的是，DELETE语句记录删除日期，而TRUNCATE语句不记录删除日期。

这两个操作的另一个区别是，如果表包含一个标识列，则在TRUNCATE下该列的计数器将重置1(或为该列定义的种子值)。DELETE没有这种影响。

在这个例子中，Truncate也可以被rollback

begin Tran
delete from  Employee

select * from Employee
Rollback
select * from Employee