Temp variable can be created like this:

DECLARE e TABLE 
(
        [Emp_ID] [int] NOT NULL,
        [Emp_Name] [varchar](max) NOT NULL
)
INSERT INTO e
SELECT 1,'Shashangka Shekhar'

SELECT * FROM e

GO

Table variable is always useful for less data. If the result set returns a large number of records, we need to go for temp table.