二级菜单，不论展开几个栏目，刷新不影响！
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<title>DIV+CSS+JS二级树型菜单，展开后刷新无影响</title>
<style type="text/css">
<!--
body { font-family: arial, 宋体, serif; font-size:12px; }
* { margin:0px; padding:0px; }
#nav { 174px; line-height: 24px; list-style-type: none; text-align:left; /*定义整个ul菜单的行高和背景色*/
}
/*==================一级目录===================*/
#nav a { 174px; display: block; padding-left:20px; /*Width(一定要)，否则下面的Li会变形*/
}
#nav li { border-bottom:#FFF 1px solid; /*下面的一条白边*/ float:left; background-color: #FECFD6; color:#DD1336; font-weight:bold; }
#nav li a:hover { background:#F85B78; /*一级目录onMouseOver显示的背景色*/ }
#nav a:link { color:#DD1336; text-decoration:none; }
#nav a:visited { color:#DD1336; text-decoration:none; }
#nav a:hover { color:#FFF; text-decoration:none; font-weight:bold; }
/*==================二级目录===================*/
#nav li ul { list-style:none; text-align:left; }
#nav li ul li { background:#ffecef; /*二级目录的背景色*/ font-weight:normal; }
#nav li ul a { padding-left:20px; 174px;/* padding-left二级目录中文字向右移动，但Width必须重新设置=(总宽度-padding-left)*/
}
/*下面是二级目录的链接样式*/
#nav li ul a:link { color:#666; text-decoration:none; }
#nav li ul a:visited { color:#666; text-decoration:none; }
#nav li ul a:hover { color:#F3F3F3; text-decoration:none; font-weight:normal; background:#FFAA1C;/* 二级onmouseover的字体颜色、背景色*/
}
/*==============================*/
#nav li:hover ul { left: auto; }
#nav li.sfhover ul { left: auto; }
#content { clear: left; }
#nav ul.collapsed { display: none; }
-->
#PARENT { 174px; }
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<li><a href=##Menu=ChildMenu5>菜单五</a></li>
<li><a href=##Menu=ChildMenu5>菜单五</a></li>
<li><a href=##Menu=ChildMenu5>菜单五</a></li>
<li><a href=##Menu=ChildMenu5>菜单五</a></li>
<li><a href=##Menu=ChildMenu5>菜单五</a></li>
<li><a href=##Menu=ChildMenu5>菜单五</a></li>
<li><a href=#C#Menu=ChildMenu5>菜单五</a></li>
<li><a href=##Menu=ChildMenu5>菜单五</a></li>
<li><a href=##Menu=ChildMenu5>菜单五</a></li>
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<li><a href=##Menu=ChildMenu8>菜单八</a></li>
<li><a href=##Menu=ChildMenu8>菜单八</a></li>
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