Further more,you may do it with a more flexible trick like the sample below,

create table tbl (F_NM1 int,F_NM2 int,F_QTY int)
insert tbl select 1,101,1000
union all select 1,102,2000
union all select 1,103,99
union all select 2,101,3000
union all select 2,102,4000
union all select 2,103,599
go

declare @s varchar(8000)
set @s=''
select @s=@s+',[F_'+cast(F_NM2 as varchar)
 +']=sum(case F_NM2 when '+cast(F_NM2 as varchar)
 +' then F_QTY else 0 end)'
from tbl
group by F_NM2
exec('select F_NM1'+@s+' from tbl group by F_NM1')
go

HTH
Steven