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Every vendor who makes a database has differences in SQL. The basic concepts are universal, but there are vendor-specific extensions, different versions of the SQL standard, etc.
Most databases at least partially conform with SQL standards set by ANSI and ISO. But each vendor has it's own specifics.
80-90 % basic syntax are same. If you are looking for any specific sql book for study then please refer to the below URL
It depends on how good your developers are at creating User-Defined Functions (haha - bad DBA joke there)
There is a universal standard of SQL - last updated in 2011 - which is universal across all of the major RDBMS.
Each distribution, however, has an extension of SQL to allow for procedural work which the universal standard does not provide.
Oracle has PL/SQL, SQL Server/Sybase has Transact-SQL, DB2 has SQL PL.
Certain boffins - such as Steve Feuerstein - state that in order for you to be a GREAT developer, you shouldn't use ANY PL/SQL but use purely SQL.
Not sure how many people can genuinely do that, though.