Restoring database backups is critical for audit recovery. In SQL Accounting, use **File -> Restore** to load `.FDB` files. In Million, restore from compressed ZIP folders using the database manager utility.
Chart of Accounts organizes ledgers by categories: Assets (2000-2999), Liabilities (4000-4999), Equity (1000-1999), Sales Revenue (5000-5999), Cost of Goods Sold (6000-6999), and Expenses (9000-9999).
恢复数据库备份对审计恢复至关重要。在 SQL Accounting 中，使用 **File -> Restore** 载入 `.FDB` 文件。在 Million 中，使用数据库管理程序从压缩的 ZIP 文件夹中恢复数据。
会计科目表按大类组织分类账：资产 (2000-2999)、负债 (4000-4999)、权益 (1000-1999)、销售收入 (5000-5999)、销货成本 (6000-6999) 和费用 (9000-9999)。
Visual concept map explaining the key module topic: 解释该模块核心主题的视觉概念图：
Prompt: 'I imported a Chart of Accounts and found duplicate accounts: '6100-000 Salary' and '6100-010 Wages & Salaries'. Write a script to audit and consolidate these entries in SQL database.'
Result: AI delivers SQL consolidation query updates, reducing database code redundancies.
Prompt 提示词： “我导入了一个科目表，发现有重复的科目：'6100-000 Salary' 和 '6100-010 Wages & Salaries'。请编写一个 SQL 脚本来审计并合并这两个科目。”
效果： AI 提供科目合并更新语句，消除数据库冗余数据。
1. What is the typical account code range for Expenses in standard setups? 在标准会计设置中，费用类科目的典型代码范围是？
2. In SQL Accounting, restoring a backup database requires importing which file format? 在 SQL Accounting 中，恢复备份数据库需要导入什么格式的文件？
3. Which account group does 'Retained Earnings' belong to? “留存收益”属于哪个账户大类？
4. Deleting a ledger account code that has active postings causes: 删除一个已有活动记账记录的科目代码会导致：
5. Which menu option in SQL Accounting is used to customize the ledger structure? SQL Accounting 中的哪个菜单选项用于自定义分类账科目表结构？
Task 1: Write a SQL query to select all accounts where Code starts with '9'. 任务 1: 编写一个 SQL 查询，选择科目代码以 '9' 开头的所有账户。
Task 2: In Million, which utility button is clicked to add sub-accounts? 任务 2: 在 Million 中，点击哪个功能按钮来添加子科目？
Task 3: Write the typical Chart of Account code format representing Sales Revenue. 任务 3: 写出代表销售收入的典型会计科目表代码格式。
Match the term on the left with its definition on the right. 将左侧的术语与右侧的定义进行配对。