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They carry over. It's a boon for dumb non-human fighters, otherwise they'd never be able to get any skill points into Concentration (a cross-class skill for fighters), which is a pre-req for the feat Maximized Attacks. Fighters have it rough when it comes to skills.
Another quick note on skill points: if you have one or more characters that is going to take an early rogue level, start any such character as a rogue for double the starting skill points.
I don't think you can carry over skill points to lvl 2 from character creation, though; although I'd have to check that - it seems to me that you have to distribute them all before moving to the next step of character creation. Too bad, because it would enable starting a character as a rogue for extra skill points and saving the points to put toward other skills (say for a rogue/wizard that is going to do all of the item identification).
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Where there is a great deal of free speech, there is always a certain amount of foolish speech. - Winston S. Churchill
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