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