将数据插入多个表 - 可能使用 OUTPUT - sql server 2005

I would like to insert data from a file into the table Division of this model which is very much simplified:

create table Statements (
        Id INT IDENTITY NOT NULL
       primary key (Id)
    )

create table Item (
        StatementFk INT not null,
       ItemNameFk INT not null,
       primary key (StatementFk)
    )

create table ItemNames (
        Id INT not null,
       Name NVARCHAR(255) null unique,
       primary key (Id)
    )

create table Division (
        ItemFk INT not null,
       primary key (ItemFk)
    )

alter table Item 
        add constraint FKBCDC2F95A77158D3 
        foreign key (StatementFk) 
        references Statements

    alter table Item 
        add constraint FKBCDC2F957105B2A7 
        foreign key (ItemNameFk) 
        references ItemNames

alter table TaxonomyDivision 
        add constraint FKCFB817265F647111 
        foreign key (ItemFk) 
        references Item

这里 Division 是 Item 的子对象，Item 是 Statements 的子对象.原始数据如下所示:

Division1
Division2
Division1
Division3

ItemNames
1, Division1
2, Division2
3, Division3

Statements
1
2
3
4

Item
1,1
2,2
3,1
4,3

Division
1
2
3
4