Two characterisics in one hierarchy?

Hi Gurus, can anybody say how to create hierarchy with 2 characteristics, for examle hierarchy of 0CS_ITEM and 0D_DEBCRED(credit debit position). I want to create hierarchy same as "Financial Statement Version" in R\3.
HIERARCHY:
ACCOUNT .............. Deb......Сred
Assets
     |_____ 1111................ X
Liabilities
     |_____1111......................... ...X

First insert both characteristics into External chara....on clicking on the tab of External chara....and then first insert as level two node and second as level 3.

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