INSERT INTO account_category (member_id, type, name, parent_id, sort_order, created_at)
VALUES (#{memberId}, #{type}, #{name}, #{parentId}, #{sortOrder}, NOW())
INSERT IGNORE INTO account_category (member_id, type, name, parent_id, sort_order, created_at)
VALUES (#{memberId}, #{type}, #{name}, #{parentId}, 0, NOW())
UPDATE account_category SET name = #{name}, parent_id = #{parentId}
WHERE id = #{id} AND member_id = #{memberId}
DELETE FROM account_category WHERE id = #{id} AND member_id = #{memberId}
UPDATE account_category SET sort_order = #{sortOrder}
WHERE id = #{id} AND member_id = #{memberId}