68 lines
2.4 KiB
SQL
68 lines
2.4 KiB
SQL
-- 既存の期首残高データを削除
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DELETE FROM opening_balances;
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-- 2025年度（2025年6月1日～2026年5月31日）期首残高データ
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-- ★残高試算表_20250724.pdf の「当期残高」列より（2025年5月31日時点）
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INSERT INTO opening_balances (fiscal_year, account_id, opening_debit, opening_credit) VALUES
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-- 現金（101）: 0
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-- 普通預金（102）: 3,231,129
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(2025, (SELECT account_id FROM accounts WHERE account_code = '102'), 3231129, 0),
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-- 売掛金（201）: 3,083,000
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(2025, (SELECT account_id FROM accounts WHERE account_code = '201'), 3083000, 0),
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-- 未収入金（202）: 17,842,822（短期貸付金の代わり）
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(2025, (SELECT account_id FROM accounts WHERE account_code = '202'), 17842822, 0),
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-- 前渡金（203 仮払金）: 387,400
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(2025, (SELECT account_id FROM accounts WHERE account_code = '203'), 387400, 0),
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-- 工具器具備品（406）: 345,383
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(2025, (SELECT account_id FROM accounts WHERE account_code = '406'), 345383, 0),
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-- 差入保証金（410）: 220,000
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(2025, (SELECT account_id FROM accounts WHERE account_code = '410'), 220000, 0),
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-- 買掛金（501）: 9,376,260（貸方）
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(2025, (SELECT account_id FROM accounts WHERE account_code = '501'), 0, 9376260),
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-- 未払金（502）: 0
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-- 未払費用（503）: 1,087,312（貸方）
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(2025, (SELECT account_id FROM accounts WHERE account_code = '503'), 0, 1087312),
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-- 未払法人税等（504）: 1,525,500（貸方）
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(2025, (SELECT account_id FROM accounts WHERE account_code = '504'), 0, 1525500),
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-- 未払消費税等（505）: 1,245,200（貸方）
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(2025, (SELECT account_id FROM accounts WHERE account_code = '505'), 0, 1245200),
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-- 預り金（506）: 669,316（貸方）
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(2025, (SELECT account_id FROM accounts WHERE account_code = '506'), 0, 669316),
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-- 資本金（601）: 6,000,000（貸方）
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(2025, (SELECT account_id FROM accounts WHERE account_code = '601'), 0, 6000000);
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-- 繰越利益剰余金（602）: 5,206,146 は自動計算されるため入力不要
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-- 確認用クエリ
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SELECT
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a.account_code,
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a.account_name,
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ob.opening_debit,
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ob.opening_credit
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FROM opening_balances ob
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JOIN accounts a ON ob.account_id = a.account_id
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WHERE ob.fiscal_year = 2025
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ORDER BY a.account_code;
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-- 合計確認
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SELECT
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SUM(opening_debit) as total_debit,
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SUM(opening_credit) as total_credit,
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SUM(opening_debit) - SUM(opening_credit) as diff
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FROM opening_balances
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WHERE fiscal_year = 2025;
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