--> 测试数据：[test]
if object_id('[test]') is not null 
drop table [test]
create table [test](
[Fbillno] varchar(10),
[Finterid] int,
[Fstatus] int,
[Fitemid] int,
[Fauxqty] numeric(13,10),
[Fdate] varchar(7),
[Fqty] numeric(5,2)
)
go
insert [test]
select 'WORK005525',6595,3,28086,100.0000000000,'2012-05',100.00 union all
select 'WORK005526',6602,3,28090,300.0000000000,'2012-05',174.00 union all
select 'WORK005526',6602,3,28090,300.0000000000,'2012-06',126.00

declare @str varchar(2000)
set @str=''
select 
    @str=@str+',['+[Fdate]
    +']=max(case when [Fdate]='
    +quotename([Fdate],'''')+' then [Fqty] else 0 end)'
from 
    test
group by 
    [Fdate]
print @str
set @str='select Fbillno,Finterid,Fstatus,Fitemid,Fauxqty'
     +@str+',sum(Fqty) as Fqty from test 
     group by Fbillno,Finterid,Fstatus,Fitemid,Fauxqty'
exec(@str)
/*
Fbillno    Finterid    Fstatus    Fitemid    Fauxqty    2012-05    2012-06    Fqty
------------------------------------------
WORK005525    6595    3    28086    100.0000000000    100.00    0.00    100.00
WORK005526    6602    3    28090    300.0000000000    174.00    126.00    300.00
*/

------解决方案--------------------
select fbillno,finterid,fstatus,fitemid,fauxqty,
max(case when fdate='2012-05'then fqty else 0 end)[2012-05],
max(case when fdate='2012-06'then fqty else 0 end)[2012-06],
sum(fqty)[fqty]
from test group by fbillno,finterid,fstatus,fitemid,fauxqty