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/Income.php

@@ -2,6 +2,7 @@
 
 namespace App\Models;
 
+use App\Traits\HasAccountingEntries;
 use Illuminate\Database\Eloquent\Factories\HasFactory;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
@@ -10,7 +11,7 @@ use Illuminate\Support\Facades\DB;
 
 class Income extends Model
 {
-    use HasFactory;
+    use HasAccountingEntries, HasFactory;
 
     // 收入類型常數
     const TYPE_MEMBERSHIP_FEE = 'membership_fee';   // 會費收入
@@ -144,11 +145,27 @@ class Income extends Model
     }
 
     /**
-     * 會計分錄
+     * Override trait's foreign key for accounting entries
      */
-    public function accountingEntries(): HasMany
+    protected function getAccountingForeignKey(): string
     {
-        return $this->hasMany(AccountingEntry::class);
+        return 'income_id';
+    }
+
+    /**
+     * Override trait's accounting date
+     */
+    protected function getAccountingDate()
+    {
+        return $this->income_date ?? $this->created_at ?? now();
+    }
+
+    /**
+     * Override trait's accounting description
+     */
+    protected function getAccountingDescription(): string
+    {
+        return "收入：{$this->title} ({$this->income_number})";
     }
 
     // ========== 狀態查詢 ==========
@@ -216,7 +233,7 @@ class Income extends Model
             $ledgerEntry = $this->createCashierLedgerEntry();
 
             // 3. 產生會計分錄
-            $this->generateAccountingEntries();
+            $this->createIncomeAccountingEntries();
         });
     }
 
@@ -263,42 +280,46 @@ class Income extends Model
     }
 
     /**
-     * 產生會計分錄
+     * 產生會計分錄 (使用 trait 的方法)
      */
-    protected function generateAccountingEntries(): void
+    protected function createIncomeAccountingEntries(): void
     {
-        // 借方：資產帳戶（現金或銀行存款）
-        $assetAccountId = $this->getAssetAccountId();
+        $assetAccountId = $this->getAssetAccountIdForPaymentMethod();
+        $description = $this->getAccountingDescription();
+        $entryDate = $this->getAccountingDate();
 
-        AccountingEntry::create([
-            'income_id' => $this->id,
-            'chart_of_account_id' => $assetAccountId,
-            'entry_type' => AccountingEntry::ENTRY_TYPE_DEBIT,
-            'amount' => $this->amount,
-            'entry_date' => $this->income_date,
-            'description' => "收入：{$this->title} ({$this->income_number})",
-        ]);
+        $entries = [
+            // 借方：資產帳戶（現金或銀行存款）
+            [
+                'chart_of_account_id' => $assetAccountId,
+                'entry_type' => AccountingEntry::ENTRY_TYPE_DEBIT,
+                'amount' => $this->amount,
+                'entry_date' => $entryDate,
+                'description' => $description,
+            ],
+            // 貸方：收入科目
+            [
+                'chart_of_account_id' => $this->chart_of_account_id,
+                'entry_type' => AccountingEntry::ENTRY_TYPE_CREDIT,
+                'amount' => $this->amount,
+                'entry_date' => $entryDate,
+                'description' => $description,
+            ],
+        ];
 
-        // 貸方：收入科目
-        AccountingEntry::create([
-            'income_id' => $this->id,
-            'chart_of_account_id' => $this->chart_of_account_id,
-            'entry_type' => AccountingEntry::ENTRY_TYPE_CREDIT,
-            'amount' => $this->amount,
-            'entry_date' => $this->income_date,
-            'description' => "收入：{$this->title} ({$this->income_number})",
-        ]);
+        // Use trait's method
+        $this->generateAccountingEntries($entries);
     }
 
     /**
-     * 根據付款方式取得資產帳戶 ID
+     * 根據付款方式取得資產帳戶 ID (使用 config)
      */
-    protected function getAssetAccountId(): int
+    protected function getAssetAccountIdForPaymentMethod(): int
     {
         $accountCode = match ($this->payment_method) {
-            self::PAYMENT_METHOD_BANK_TRANSFER => '1201', // 銀行存款
-            self::PAYMENT_METHOD_CHECK => '1201',         // 銀行存款
-            default => '1101',                            // 現金
+            self::PAYMENT_METHOD_BANK_TRANSFER,
+            self::PAYMENT_METHOD_CHECK => config('accounting.account_codes.bank', '1201'),
+            default => config('accounting.account_codes.cash', '1101'),
         };
 
         return ChartOfAccount::where('account_code', $accountCode)->value('id') ?? 1;