Finally i found the solution, here u go,

Select 1 [Id],1000[value] into TempA

Select 2[Id], 10 value, 1 parent into TempB

Insert into TempB

Select 3,9,1

union all

select 4,5,1

Select * From TempA;

Select * From TempB;

Select ROW_NUMBER() Over (Partition By Parent Order By B.Id) Rnum,B.*,A.value [PVal] into tempc From tempb B

join tempa A on a.id = b.parent

Select * From TempC;

Select *, PVal - (Select SUM(value) From tempc E Where E.parent = D.Parent AND E.Rnum <= D.Rnum) From tempc D