Add phone login support and member import functionality

Features:
- Support login via phone number or email (LoginRequest)
- Add members:import-roster command for Excel roster import
- Merge survey emails with roster data

Code Quality (Phase 1-4):
- Add database locking for balance calculation
- Add self-approval checks for finance workflow
- Create service layer (FinanceDocumentApprovalService, PaymentVerificationService)
- Add HasAccountingEntries and HasApprovalWorkflow traits
- Create FormRequest classes for validation
- Add status-badge component
- Define authorization gates in AuthServiceProvider
- Add accounting config file

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

app/Models/CashierLedgerEntry.php

@@ -38,10 +38,13 @@ class CashierLedgerEntry extends Model
      * 類型常數
      */
     const ENTRY_TYPE_RECEIPT = 'receipt';
+
     const ENTRY_TYPE_PAYMENT = 'payment';
 
     const PAYMENT_METHOD_BANK_TRANSFER = 'bank_transfer';
+
     const PAYMENT_METHOD_CHECK = 'check';
+
     const PAYMENT_METHOD_CASH = 'cash';
 
     /**
@@ -74,11 +77,13 @@ class CashierLedgerEntry extends Model
 
     /**
      * 取得最新餘額（從最後一筆記錄）
+     * 注意：調用此方法時應在 DB::transaction() 中進行，以確保鎖定生效
      */
-    public static function getLatestBalance(string $bankAccount = null): float
+    public static function getLatestBalance(?string $bankAccount = null): float
     {
         $query = self::orderBy('entry_date', 'desc')
-            ->orderBy('id', 'desc');
+            ->orderBy('id', 'desc')
+            ->lockForUpdate();
 
         if ($bankAccount) {
             $query->where('bank_account', $bankAccount);