-- =========================
-- 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');
