35 lines
1.6 KiB
SQL
35 lines
1.6 KiB
SQL
-- 017: ASC 606 accounting journal entries (clearing-service)
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CREATE TABLE IF NOT EXISTS journal_entries (
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id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
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entry_date DATE NOT NULL,
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debit_account VARCHAR(50) NOT NULL,
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debit_amount NUMERIC(15,2) NOT NULL,
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credit_account VARCHAR(50) NOT NULL,
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credit_amount NUMERIC(15,2) NOT NULL,
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memo VARCHAR(500),
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reference_type VARCHAR(30),
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reference_id UUID,
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tx_hash VARCHAR(66),
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created_at TIMESTAMPTZ NOT NULL DEFAULT NOW()
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);
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CREATE INDEX idx_journal_entry_date ON journal_entries(entry_date);
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CREATE INDEX idx_journal_reference ON journal_entries(reference_type, reference_id);
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CREATE INDEX idx_journal_debit_account ON journal_entries(debit_account);
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CREATE INDEX idx_journal_credit_account ON journal_entries(credit_account);
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-- Chart of Accounts reference (comment only, not enforced)
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-- 1001 cash 现金及等价物
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-- 1002 cash_stablecoin 稳定币资产
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-- 1101 accounts_receivable_issuer 应收账款-发行方
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-- 1102 accounts_receivable_breakage 应收账款-Breakage分润
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-- 2001 deferred_revenue 递延收入(券未兑付负债)
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-- 2002 user_deposits 用户托管资金
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-- 2003 guarantee_funds_held 发行方保障资金
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-- 4001 revenue_trading_fee 交易手续费收入
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-- 4002 revenue_issuance_fee 发行服务费收入
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-- 4003 revenue_breakage_share Breakage分润收入
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-- 4004 revenue_vas 增值服务收入
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-- 4005 revenue_earned 已确认收入(发行方侧)
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-- 4006 revenue_breakage Breakage收入(发行方侧)
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