select * from t_account where fnumber='5101.10'

--1123为要插入的科目代码，fexpid=61为导入的模板类型faccountid=1121为引用的科目值。

insert into cbBmItemAccount

select fdeptid,fexpid,1123,FItemClassID,fitemid,fdc,fcostitemid,fcostobjid,fcostobjgroupid

from cbBmItemAccount where fexpid=61 and faccountid=1121