请问您见过最惊艳的sql查询语句是什么？

SELECT T.* FROM ( /** 查询整体思路说明 【资产负债表】需要根据【科目余额表】得出，而科目余额表的计算需要考虑所选会计期间 包含【已结账区间】和【未结账区间】： 1. 对于已结账区间，应从科目余额表 (accounting_balance) 中直接取出结果。 2. 对于未结账的区间，应通过期间内凭证表(accounting_voucher、accounting_voucher_entry) ，实时汇总得出。 **/ WITH -- 准备账套科目表 s AS ( SELECT s.id, s.code, s.name, s.direction, s.is_leaf, s.level FROM account_subject s LEFT JOIN account_subject_id i ON s.id = i.s_id WHERE (i.a_id = @1-ACCOUNT_ID@ OR i.a_id is NULL) ) -- 查询【会计期间】期初余额，本年累计发生额，若上月未结账则查不出记录。 , bb AS ( SELECT subject_id , beginning_debit , beginning_credit , accumulated_debit , accumulated_credit , incurred_debit , incurred_credit FROM accounting_balance WHERE account_id = @1-ACCOUNT_ID@ AND period = @11-PERIOD@ ) -- 查询会计期间上个月是否结账，方便后面查询做判断：对于结账的会计期间，应直接从科目余额表 accounting_balance 中取数。 , bb_count AS ( SELECT COUNT(*) as num FROM bb ) /** 以下整体是查出每个科目（含非叶子节点）余额的期末余额、年初余额 **/ , ba AS ( SELECT S.id AS subject_id , S.name , S.code , S.is_leaf , S.direction , SUM(IF(B.direction = '借' , (B.beginning_balance + B.incurred_debit - B.incurred_credit) , (B.beginning_balance + B.incurred_credit - B.incurred_debit) ) * IF(S.direction = B.direction, 1, -1) ) AS balance -- 期末余额 , SUM(IF(B.direction = '借' , (B.beginning_balance - B.accumulated_debit + B.accumulated_credit) , (B.beginning_balance - B.accumulated_credit + B.accumulated_debit) ) * IF(S.direction = B.direction, 1, -1) ) AS year_beginning_balance -- 年初余额 , SUM(B.incurred_debit) AS incurred_debit --本期借方发生额 , SUM(B.incurred_credit) AS incurred_credit --本期贷方发生额 FROM s AS S, ( /* 查询期初余额、期初时本年累计发生额。*/ SELECT s.id as subject_id, s.code, s.direction , IF(s.direction = '借' , IFNULL(bb.beginning_debit , IFNULL(debit_1, 0) + IFNULL(debit_2, 0) - IFNULL(credit_2, 0) ) , IFNULL(bb.beginning_credit , IFNULL(credit_1, 0) + IFNULL(credit_2, 0) - IFNULL(debit_2, 0) ) ) AS beginning_balance , IFNULL(bb.accumulated_debit, IFNULL(b1.acc_debit_1, 0) + IFNULL(debit_2, 0)) AS accumulated_debit , IFNULL(bb.accumulated_credit, IFNULL(b1.acc_credit_1, 0) + IFNULL(credit_2, 0)) AS accumulated_credit , IFNULL(b3.incurred_debit, 0) + IFNULL(b4.incurred_debit, 0) AS incurred_debit , IFNULL(b3.incurred_credit, 0) + IFNULL(b4.incurred_credit, 0) AS incurred_credit FROM s LEFT JOIN bb ON s.id = bb.subject_id LEFT JOIN ( -- 查出账户【当前会计期间】各个科目期初余额、本年累计发生额 SELECT b.subject_id , b.beginning_debit as debit_1 , b.beginning_credit as credit_1 , b.accumulated_debit as acc_debit_1 , b.accumulated_credit as acc_credit_1 FROM accounting_balance b, bb_count WHERE bb_count.num = 0 -- 仅当数据库的科目余额表没有【所查询期间】的结账记录才查询。 AND b.account_id = @1-ACCOUNT_ID@ AND b.period = @1-ACCOUNT_CURRENT_PERIOD@ ) AS b1 ON s.id = b1.subject_id LEFT JOIN ( -- 查出账户【当前会计期间】到【查询期间】累计发生额 SELECT e.subject_id , SUM(e.debit * IF(e.is_reversal, -1, 1)) as debit_2 , SUM(e.credit * IF(e.is_reversal, -1, 1)) as credit_2 FROM accounting_voucher_entry e, bb_count WHERE bb_count.num = 0 -- 仅当数据库的科目余额表没有这一期的结账记录，才查询。 AND e.status = 1 AND e.account_id = @1-ACCOUNT_ID@ AND e.period >= @1-ACCOUNT_CURRENT_PERIOD@ AND e.period < @11-PERIOD@ GROUP BY e.subject_id ) AS b2 ON s.id = b2.subject_id /* 以上是查出期初余额、期初时本年累计发生额。 */ LEFT JOIN -- 查询期间内所有科目借贷发生额 = 已结账累计借贷发生额(b3) + 未结账累计借贷发生额(b4) ( -- 查询已结账累计借贷发生额 SELECT b.subject_id , SUM(IFNULL(b.incurred_debit, 0)) AS incurred_debit , SUM(IFNULL(b.incurred_credit, 0)) AS incurred_credit FROM accounting_balance b WHERE b.account_id = @1-ACCOUNT_ID@ AND b.period >= @11-PERIOD@ AND b.period <= #@1-ACCOUNT_CURRENT_PERIOD@ < @11-PERIOD@ ? @1-ACCOUNT_CURRENT_PERIOD@ : @11-PERIOD@# GROUP BY subject_id ) AS b3 ON s.id = b3.subject_id LEFT JOIN ( -- 查询未结账累计借贷发生额 SELECT e.subject_id , SUM(e.debit * IF(e.is_reversal, -1, 1)) as incurred_debit , SUM(e.credit * IF(e.is_reversal, -1, 1)) as incurred_credit FROM accounting_voucher_entry e WHERE e.status = 1 -- 只统计已过账凭证 AND e.account_id = @1-ACCOUNT_ID@ AND e.period >= #@1-ACCOUNT_CURRENT_PERIOD@ > @11-PERIOD@ ? @1-ACCOUNT_CURRENT_PERIOD@ : @11-PERIOD@# AND e.period <= @11-PERIOD@ GROUP BY subject_id ) b4 ON s.id = b4.subject_id ) AS B WHERE B.code LIKE CONCAT(S.code, '%') GROUP BY S.id, S.code, S.name, S.direction, S.is_leaf ) /** end for ba 以上整体是查出每个科目（含非叶子节点）余额的期末余额 **/ -- 根据科目余额表 ba 算出资产负债表中所有计算方式为【科目余额表项求和】的报告项 -- 其中 A 表为根据公式表直接结算的结果，B 表为重分类计算结果（只有 6 个科目需要重分类计算）。 , bs_0 AS ( SELECT A.id , IF(@11-RECLASSIFY@ > 0, IFNULL(B.balance, A.balance), A.balance) AS balance , IF(@11-RECLASSIFY@ > 0, IFNULL(B.year_beginning_balance, A.year_beginning_balance), A.year_beginning_balance) AS year_beginning_balance FROM ( SELECT sh.id , sh.name , SUM(ba.balance * fi.sign) AS balance , SUM(ba.year_beginning_balance * fi.sign) AS year_beginning_balance FROM account_balance_sheet_item sh LEFT JOIN account_balance_sheet_formula_item fi ON sh.id = fi.item_id LEFT JOIN ba ON fi.formula_item_id = ba.subject_id WHERE sh.calc_method = '科目余额表项求和' GROUP BY sh.id ) A LEFT JOIN ( /** 重分类计算 **/ SELECT '应收账款' AS name , SUM(IF( (direction = '借' AND balance > 0) OR (direction = '贷' AND balance < 0) , ABS(balance) , 0) ) AS balance , SUM(IF( (direction = '借' AND year_beginning_balance > 0) OR (direction = '贷' AND year_beginning_balance < 0) , ABS(year_beginning_balance) , 0) ) AS year_beginning_balance FROM ba WHERE code in ( SELECT s.code FROM s, s as s0 WHERE IF(@11-RECLASSIFY@ = 2, s.is_leaf, s.level = 0) AND s.code LIKE CONCAT(s0.code, '%') AND s0.name in ('应收账款', '预收账款') ) UNION ALL SELECT '预付账款' AS name , SUM(IF( (direction = '借' AND balance > 0) OR (direction = '贷' AND balance < 0) , ABS(balance) , 0) ) AS balance , SUM(IF( (direction = '借' AND year_beginning_balance > 0) OR (direction = '贷' AND year_beginning_balance < 0) , ABS(year_beginning_balance) , 0) ) AS year_beginning_balance FROM ba WHERE code in ( SELECT s.code FROM s, s as s0 WHERE IF(@11-RECLASSIFY@ = 2, s.is_leaf, s.level = 0) AND s.code LIKE CONCAT(s0.code, '%') AND s0.name in ('预付账款', '应付账款') ) UNION ALL SELECT '应付账款' AS name , SUM(IF( (direction = '贷' AND balance > 0) OR (direction = '借' AND balance < 0) , ABS(balance) , 0) ) AS balance , SUM(IF( (direction = '贷' AND year_beginning_balance > 0) OR (direction = '借' AND year_beginning_balance < 0) , ABS(year_beginning_balance) , 0) ) AS year_beginning_balance FROM ba WHERE code in ( SELECT s.code FROM s, s as s0 WHERE IF(@11-RECLASSIFY@ = 2, s.is_leaf, s.level = 0) AND s.code LIKE CONCAT(s0.code, '%') AND s0.name in ('应付账款', '预付账款') ) UNION ALL SELECT '预收账款' AS name , SUM(IF( (direction = '贷' AND balance > 0) OR (direction = '借' AND balance < 0) , ABS(balance) , 0) ) AS balance , SUM(IF( (direction = '贷' AND year_beginning_balance > 0) OR (direction = '借' AND year_beginning_balance < 0) , ABS(year_beginning_balance) , 0) ) AS year_beginning_balance FROM ba WHERE code in ( SELECT s.code FROM s, s as s0 WHERE IF(@11-RECLASSIFY@ = 2, s.is_leaf, s.level = 0) AND s.code LIKE CONCAT(s0.code, '%') AND s0.name in ('预收账款', '应收账款') ) UNION ALL SELECT '其他应收款' AS name , SUM(IF( (direction = '借' AND balance > 0) OR (direction = '贷' AND balance < 0) , ABS(balance) , 0) ) AS balance , SUM(IF( (direction = '借' AND year_beginning_balance > 0) OR (direction = '贷' AND year_beginning_balance < 0) , ABS(year_beginning_balance) , 0) ) AS year_beginning_balance FROM ba WHERE code in ( SELECT s.code FROM s, s as s0 WHERE IF(@11-RECLASSIFY@ = 2, s.is_leaf, s.level = 0) AND s.code LIKE CONCAT(s0.code, '%') AND s0.name in ('其他应收款', '其他应付款') ) UNION ALL SELECT '其他应付款' AS name , SUM(IF( (direction = '贷' AND balance > 0) OR (direction = '借' AND balance < 0) , ABS(balance) , 0) ) AS balance , SUM(IF( (direction = '贷' AND year_beginning_balance > 0) OR (direction = '借' AND year_beginning_balance < 0) , ABS(year_beginning_balance) , 0) ) AS year_beginning_balance FROM ba WHERE code in ( SELECT s.code FROM s, s as s0 WHERE IF(@11-RECLASSIFY@ = 2, s.is_leaf, s.level = 0) AND s.code LIKE CONCAT(s0.code, '%') AND s0.name in ('其他应付款', '其他应收款') ) ) B /** 以上重分类计算 **/ ON A.name = B.name ) -- 根据 bs_0 算出资产负债表中有依赖【本表内项求和】的报告项 , bs_1 AS ( SELECT sh.id , SUM(bs_0.balance * fi.sign) AS balance , SUM(bs_0.year_beginning_balance * fi.sign) AS year_beginning_balance FROM account_balance_sheet_item sh LEFT JOIN account_balance_sheet_formula_item fi ON sh.id = fi.item_id LEFT JOIN bs_0 ON fi.formula_item_id = bs_0.id WHERE sh.calc_method = '本表内项求和' GROUP BY sh.id ) -- 根据 bs_0, bs_1 汇总成最终的资产负债表 bs , bs AS ( SELECT sh.id , sh.name , sh.row_num , sh.ord , sh.level , sh.calc_method , sh.side , bs_2.balance , bs_2.year_beginning_balance FROM account_balance_sheet_item sh LEFT JOIN ( SELECT id, balance, year_beginning_balance FROM bs_0 UNION SELECT id, balance, year_beginning_balance FROM bs_1 ) AS bs_2 ON sh.id = bs_2.id ORDER BY sh.ord ) -- 以下是把资产负债表 拆分成左右结构做展示 SELECT L.id AS l_id , L.name AS l_name , L.row_num AS l_row_num , L.balance AS l_balance , L.level AS l_level , L.calc_method AS l_calc_method , L.year_beginning_balance l_b_balance , ' ' m , R.id AS r_id , R.name AS r_name , R.row_num AS r_row_num , R.balance AS r_balance , R.level AS r_level , R.calc_method AS r_calc_method , R.year_beginning_balance r_b_balance , ' ' AS p , ' ' AS view_formula FROM bs AS L LEFT JOIN bs AS R ON L.ord + 32 = R.ord WHERE L.side = '左' AND R.side = '右' ) AS T