■テーブル作成
CREATE TABLE [dbo].[出納](
[ID] [int] IDENTITY(1,1) NOT NULL,
[日付] [date] NULL,
[摘要] [varchar](50) NULL CONSTRAINT [DF_出納_摘要] DEFAULT (''),
[入金] [decimal](18, 0) NULL CONSTRAINT [DF_出納_入金] DEFAULT ((0)),
[出金] [decimal](18, 0) NULL CONSTRAINT [DF_出納_出金] DEFAULT ((0))
) ON [PRIMARY]
■残高SQL
SELECT
t1.日付,
t1.入金,
t1.出金,
(
SELECT
SUM (t2.入金) - SUM (t2.出金)
FROM
出納 AS t2
WHERE
((t2.日付 <= t1.日付))
) AS 残高
FROM
出納 AS t1
