20251215滴修正

backend/sql/001_accounts_bs_master.sql

@@ -0,0 +1,41 @@
+-- =========================
+-- BS 科目マスタ（3桁コード）
+-- =========================
+
+-- 資産
+INSERT INTO accounts (account_code, account_name, account_type) VALUES
+('101', '現金', 'asset'),
+('102', '普通預金', 'asset'),
+('103', '当座預金', 'asset'),
+('104', '定期預金', 'asset'),
+('201', '売掛金', 'asset'),
+('202', '未収入金', 'asset'),
+('203', '仮払金', 'asset'),
+('204', '前払費用', 'asset'),
+('205', '立替金', 'asset'),
+('301', '有価証券', 'asset'),
+('401', '建物', 'asset'),
+('402', '建物附属設備', 'asset'),
+('403', '構築物', 'asset'),
+('404', '機械装置', 'asset'),
+('405', '車両運搬具', 'asset'),
+('406', '工具器具備品', 'asset'),
+('407', '土地', 'asset'),
+('408', 'ソフトウェア', 'asset');
+
+-- 負債
+INSERT INTO accounts (account_code, account_name, account_type) VALUES
+('501', '買掛金', 'liability'),
+('502', '未払金', 'liability'),
+('503', '未払費用', 'liability'),
+('504', '未払法人税等', 'liability'),
+('505', '未払消費税等', 'liability'),
+('506', '預り金', 'liability'),
+('507', '前受金', 'liability'),
+('508', '短期借入金', 'liability'),
+('509', '長期借入金', 'liability');
+
+-- 純資産
+INSERT INTO accounts (account_code, account_name, account_type) VALUES
+('601', '資本金', 'equity'),
+('602', '繰越利益剰余金', 'equity');