There will always be a parent and child in any relationship. So you will simply have one table reference the other, and then apply a constraint of some sort to enforce the cardinality. Since you want 1-1, just add a UNIQUE constraint to the foreign key value...
create table parent
(
parentId int primary key
)
create table child
(
childId int primary key,
parentId int not null references parent(parentId) unique
)
insert into parent
select 1
union all
select 2
insert into child
select 1,1
union all
select 2,2
insert into child
select 3,2
--error