我正在尝试根据会计系统中的一般日记帐分录制作年度报告( Assets 负债表和损益表)。
通用日记账表(简化)包括:
CREATE TABLE `sa_general_journal` (
`ID` int(10) unsigned NOT NULL AUTO_INCREMENT,
`Date` timestamp NOT NULL DEFAULT current_timestamp(),
`Item` varchar(1024) NOT NULL DEFAULT '',
`Amount` decimal(9,2) NOT NULL DEFAULT 0.00,
`Source` int(10) unsigned NOT NULL,
`Destination` int(10) unsigned NOT NULL,
PRIMARY KEY (`ID`),
KEY `Date` (`Date`),
KEY `Source` (`Source`),
KEY `Destination` (`Destination`),
CONSTRAINT `sa_credit-account` FOREIGN KEY (`Destination`) REFERENCES `sa_accounts` (`ID`),
CONSTRAINT `sa_debit-account` FOREIGN KEY (`Source`) REFERENCES `sa_accounts` (`ID`)
) ENGINE=InnoDB AUTO_INCREMENT=21561 DEFAULT CHARSET=utf8;
其中金额通常(但不一定)无符号，是从源帐户或类别转移到目标的金额> 类别。
会计科目表(简化)包括:
CREATE TABLE `sa_accounts` (
`ID` int(10) unsigned NOT NULL,
`Super` int(10) unsigned,
`Name` varchar(255) NOT NULL,
`Type` enum('Asset','Liability','Income','Expense'),
`Report` enum('BS','PL'), -- for "Balance Sheet" or "Profit & Loss"
PRIMARY KEY (`ID`),
KEY `Super` (`Super`),
CONSTRAINT `Super` FOREIGN KEY (`Super`) REFERENCES `sa_accounts` (`ID`) ON DELETE NO ACTION ON UPDATE NO ACTION
) ENGINE=InnoDB DEFAULT CHARSET=utf8;
其中 ID 是 1,000,000 到 8,999,999 之间的七位整数，对于未分配的资金单独输入零。
可被 1,000,000 整除的帐户 ID 是典型 GAAP 编号帐户方案中的“顶级”帐户:
INSERT INTO sa_account (`ID`, `Super`, `Name`, `Type`, `Report`)
VALUES
(0, NULL, "Not yet allocated", NULL, NULL),
(1000000, NULL, "Assets", "Asset", "BS"),
(2000000, NULL, "Liabilities", "Liability", "BS"),
(3000000, NULL, "Equity", "Liability", "BS"),
(4000000, NULL, "Income", "Income", "PL"),
(5000000, NULL, "Expenses", "Expense", "PL"),
(6000000, NULL, "Operating Expenses", "Expense", "PL"),
(7000000, NULL, "Other Expenses", "Expense", "PL"),
(8000000, NULL, "Other Income", "Income", "PL");
这些汇总帐户是抽象的，通常(但不一定)没有实际分配给它们的任何内容。相反，子帐户接收实际分配:
INSERT INTO sa_account (`ID`, `Super`, `Name`, `Type`, `Report`)
VALUES
(1010000, 1000000, "Cash", "Asset", "BS"),
(1010001, 1010000, "Cash", "Asset", "BS"),
(1010011, 1010000, "Chequing", "Asset", "BS"),
(1019999, 1010000, "Test bank account", "Asset", "BS"),
-- ...
(2100000, 2000000, "Accounts Payable", "Liability", "BS"),
(2050000, 2100000, "Lines of credit", "Liability", "BS"),
(2052008, 2050000, "Mastercard -2008", "Liability", "BS"),
(2054710, 2050000, "Visa -4710", "Liability", "BS"),
-- ...
(3200000, 3000000, "Shareholder Equity", "Liability", "BS"),
(3300000, 3000000, "Rent to own", "Liability", "BS"),
-- ...
(4050000, 4000000, "Dairy income", "Income", "PL"),
(4050001, 4050000, "Animals sold", "Income", "PL"),
(4050002, 4050000, "Milk sold", "Income", "PL"),
(4050003, 4050000, "Cheese sold", "Income", "PL"),
(4059999, 4050000, "Test income source", "Income", "PL"),
-- ...
(5050000, 5000000, "Dairy expense", "Expense", "PL"),
(5050001, 5000000, "Animals bought", "Expense", "PL"),
(5050002, 5000000, "Feed bought", "Expense", "PL"),
(5059999, 5000000, "Test expense destination", "Expense", "PL");
-- ...
这些子帐户(通过Super)引用具有层级关系的其他帐户。请注意，顶级帐户的 Super 列中为 NULL。
这里有一些测试一般日记条目:
INSERT INTO sa_general_journal (`ID`, `Date`, `Item`, `Amount`, `Source`, `Destination`)
VALUES (NULL, "2020-05-03", "Test income transaction", 10.10, 4059999, 1009999),
(NULL, "2020-05-03", "Test expense transaction", 1.01, 1009999, 5059999);
在Nick的帮助下，我能够use a Common Table Expression to sum up general journal entries by the difference of Source and Destination accounts ，使用以下代码:
WITH CTE1 AS (
SELECT
Source AS account,
0 AS TYPE,
-Amount AS Amount
FROM sa_general_journal
UNION ALL
SELECT
Destination,
1,
Amount
FROM sa_general_journal gj
)
SELECT
acc.ID `Account`,
acc.Super,
acc.Name,
SUM(CASE WHEN CTE1.type = 0 THEN Amount END) AS Debits,
SUM(CASE WHEN CTE1.type = 1 THEN Amount END) AS Credits,
SUM(Amount) AS Net
FROM CTE1
JOIN sa_accounts acc ON CTE1.account = acc.ID
-- WHERE acc.Report = "BS"
-- WHERE acc.Report = "PL"
GROUP BY acc.ID
到目前为止，一切都很好!这对我理解如何使用通用表表达式有很大帮助!
但是现在，我想将子帐户“汇总”到抽象帐户中，给出与此类似的期望结果:
<table>
<th>ID</th><th>Name</th><th>Debits</th><th>Credits</th><th>Net</th><th></th><th></th></tr>
<tr><td>1000000</td><td>Cash</td><td>-1.01</td><td>10.10</td><td>9.09</td><td></td><td></td></tr>
<tr><td>1009999</td><td>Cash -> Test chequing account</td><td>-1.01</td><td>10.10</td><td></td><td></td><td>9.09</td></tr>
<tr><td>4000000</td><td>Income</td><td>-10.10</td><td><i>NULL</i></td><td>-10.10</td><td></td><td></td></tr>
<tr><td>4050000</td><td>Income -> Dairy Income</td><td>-10.10</td><td><i>NULL</i></td><td></td><td>-10.10</td><td></td></tr>
<tr><td>4059999</td><td>Income -> Dairy Income -> Test income transaction</td><td>-10.10</td><td><i>NULL</i></td><td></td><td></td><td>-10.10</td></tr>
<tr><td>5000000</td><td>Expenses</td><td>-10.10</td><td><i>NULL</i></td><td>-10.10</td><td></td><td></td></tr>
<tr><td>5050000</td><td>Expenses -> Dairy Expenses</td><td>-10.10</td><td><i>NULL</i></td><td></td><td>-10.10</td><td></td></tr>
<tr><td>5059999</td><td>Expenses -> Dairy Expenses -> Test expense transaction</td><i>NULL</i></td><td>1.01</td><td></td><td></td><td>1.01</td></tr>
</table>经过几次错误的开始后，我想到了以下天真的想法，即简单地在上面的代码周围包装一个WITH RECURSIVE，但汇总具有相同Super列的子帐户:
WITH RECURSIVE CTE2 AS
(WITH CTE1 AS (
SELECT
Source AS account,
0 AS TYPE,
-Amount AS Amount
FROM sa_general_journal
UNION ALL
SELECT
Destination,
1,
Amount
FROM sa_general_journal gj
)
SELECT
acc.ID `Account`,
acc.Super,
acc.Name,
SUM(CASE WHEN CTE1.type = 0 THEN Amount END) AS Debits,
SUM(CASE WHEN CTE1.type = 1 THEN Amount END) AS Credits,
SUM(Amount) AS Net
FROM CTE1
JOIN sa_accounts acc ON CTE1.account = acc.ID
-- WHERE acc.Report = "BS"
-- WHERE acc.Report = "BS"
GROUP BY acc.ID
UNION ALL
SELECT
Name,
SUM(CTE2.Debits),
SUM(CTE2.Credits),
SUM(CTE2.Net)
FROM CTE2
WHERE CTE2.`Super` IS NOT NULL)
SELECT * FROM CTE2
我知道最后一个 SELECT 有问题；正如我所说，这是我的第一次尝试，但我似乎遇到了难以逾越的障碍。
执行上述代码时，我收到“查询失败。表“CTE2”违反了递归定义的限制。错误代码 4008。”经过大量搜索才发现在此类查询的递归部分中不允许使用聚合查询(SUM 等)。叹息。
我读到，有了 RECURSIVE，SQL 变得与图灵兼容，所以它一定可以做我正在寻找的事情，但是在递归查询中没有 SUM()，很难想象如何解决这个问题!
最佳答案
这个查询应该会给你你想要的结果。它基于您之前问题的答案，并添加了一个递归 CTE，将每笔交易复制到层次结构中其上方的所有帐户。然后在最终查询中对每个帐户的值进行求和:
WITH RECURSIVE xfers AS (
SELECT Source AS account,
0 AS TYPE,
-Amount AS Amount
FROM sa_general_journal
UNION ALL
SELECT Destination,
1,
Amount
FROM sa_general_journal gj
),
dbcr AS (
SELECT
acc.ID `Account`,
acc.Super,
acc.Name,
COALESCE(SUM(CASE WHEN x.type = 0 THEN Amount END), 0) AS Debits,
COALESCE(SUM(CASE WHEN x.type = 1 THEN Amount END), 0) AS Credits,
COALESCE(SUM(Amount), 0) AS Net
FROM sa_accounts acc
LEFT JOIN xfers x ON x.account = acc.ID
-- WHERE acc.Report = "BS"
-- WHERE acc.Report = "PL"
GROUP BY acc.ID
),
summary AS (
SELECT *
FROM dbcr
WHERE Net != 0
UNION ALL
SELECT d.Account, d.Super, d.Name, s.Debits, s.Credits, s.Net
FROM dbcr d
JOIN summary s ON d.Account = s.Super
WHERE s.Super IS NOT NULL
)
SELECT Account, Super, Name,
SUM(Debits) AS Debits,
SUM(Credits) AS Credits,
SUM(Net) AS Net
FROM summary
GROUP BY Account, Super, Name
ORDER BY Account
输出(对于我的扩展演示):
Account Super Name Debits Credits Net
1000000 null Assets -6.31 10.1 3.79
1010000 1000000 Cash -6.31 10.1 3.79
1010011 1010000 Chequing -5.3 0 -5.3
1019999 1010000 Test bank account -1.01 10.1 9.09
4000000 null Income -10.1 0 -10.1
4050000 4000000 Dairy income -10.1 0 -10.1
4059999 4050000 Test income source -10.1 0 -10.1
5000000 null Expenses 0 6.31 6.31
5050002 5000000 Feed bought 0 5.3 5.3
5059999 5000000 Test expense dest 0 1.01 1.01
关于mysql - SQL会计系统中的分层汇总，我们在Stack Overflow上找到一个类似的问题： https://stackoverflow.com/questions/61721114/