Add membership fee system with disability discount and fix document permissions

Features:
- Implement two fee types: entrance fee and annual fee (both NT$1,000)
- Add 50% discount for disability certificate holders
- Add disability certificate upload in member profile
- Integrate disability verification into cashier approval workflow
- Add membership fee settings in system admin

Document permissions:
- Fix hard-coded role logic in Document model
- Use permission-based authorization instead of role checks

Additional features:
- Add announcements, general ledger, and trial balance modules
- Add income management and accounting entries
- Add comprehensive test suite with factories
- Update UI translations to Traditional Chinese

🤖 Generated with [Claude Code](https://claude.com/claude-code)

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

app/Console/Commands/ImportAccountingData.php

@@ -0,0 +1,436 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Models\AccountingEntry;
+use App\Models\ChartOfAccount;
+use App\Models\FinanceDocument;
+use Illuminate\Console\Command;
+use PhpOffice\PhpSpreadsheet\IOFactory;
+use PhpOffice\PhpSpreadsheet\Shared\Date as ExcelDate;
+
+class ImportAccountingData extends Command
+{
+    protected $signature = 'import:accounting-data
+                            {file? : Path to Excel file}
+                            {--dry-run : Preview without importing}';
+
+    protected $description = 'Import accounting data from Excel files';
+
+    protected $mapping;
+    protected $expenseKeywords;
+    protected $accountCache = [];
+    protected $stats = [
+        'income_count' => 0,
+        'expense_count' => 0,
+        'skipped_count' => 0,
+        'error_count' => 0,
+    ];
+
+    public function handle()
+    {
+        $this->info('=== 會計資料匯入工具 ===');
+        $this->newLine();
+
+        // Load configuration
+        $this->mapping = config('accounting_mapping.excel_to_system', []);
+        $this->expenseKeywords = config('accounting_mapping.expense_keywords', []);
+
+        // Get file path
+        $filePath = $this->argument('file') ?? $this->askForFile();
+
+        if (!file_exists($filePath)) {
+            $this->error("檔案不存在: {$filePath}");
+            return 1;
+        }
+
+        $this->info("📂 檔案: {$filePath}");
+        $this->info("📅 檔案日期: " . date('Y-m-d H:i:s', filemtime($filePath)));
+        $this->newLine();
+
+        if ($this->option('dry-run')) {
+            $this->warn('⚠️  DRY RUN MODE - 不會實際寫入資料庫');
+            $this->newLine();
+        }
+
+        try {
+            $spreadsheet = IOFactory::load($filePath);
+
+            // Import income
+            $this->info('📊 匯入收入資料...');
+            $this->importIncome($spreadsheet);
+            $this->newLine();
+
+            // Import expenses
+            $this->info('📊 匯入支出資料...');
+            $this->importExpenses($spreadsheet);
+            $this->newLine();
+
+            // Show summary
+            $this->showSummary();
+
+            // Verify balance
+            if (!$this->option('dry-run')) {
+                $this->verifyBalance();
+            }
+
+            return 0;
+        } catch (\Exception $e) {
+            $this->error('匯入失敗: ' . $e->getMessage());
+            $this->error($e->getTraceAsString());
+            return 1;
+        }
+    }
+
+    protected function askForFile(): string
+    {
+        $defaultPath = '協會行政資料/協會帳務/2025 收入支出總表 (含會計科目編號).xlsx';
+
+        $this->info('可用檔案:');
+        $this->line('1. ' . $defaultPath);
+
+        return $this->ask('請輸入檔案路徑', $defaultPath);
+    }
+
+    protected function importIncome($spreadsheet)
+    {
+        // Find the "收入" sheet
+        $sheet = null;
+        foreach ($spreadsheet->getAllSheets() as $s) {
+            if (in_array($s->getTitle(), ['收入', 'Income', '收入明細'])) {
+                $sheet = $s;
+                break;
+            }
+        }
+
+        if (!$sheet) {
+            $this->warn('找不到「收入」工作表，跳過');
+            return;
+        }
+
+        $this->info("工作表: {$sheet->getTitle()}");
+
+        // Read header row to find columns
+        $headerRow = 1;
+        $headers = [];
+        $maxCol = $sheet->getHighestColumn();
+        for ($col = 'A'; $col <= $maxCol; $col++) {
+            $value = $sheet->getCell($col . $headerRow)->getValue();
+            if ($value) {
+                $headers[$col] = $value;
+            }
+        }
+
+        $this->line('欄位: ' . implode(', ', $headers));
+
+        // Detect columns
+        $dateCol = $this->findColumn($headers, ['日期', 'Date']);
+        $accountCodeCol = $this->findColumn($headers, ['科目編號', '科目代碼', 'Code']);
+        $accountNameCol = $this->findColumn($headers, ['科目名稱', 'Account']);
+        $amountCol = $this->findColumn($headers, ['收入金額', '金額', 'Amount']);
+        $descCol = $this->findColumn($headers, ['收入來源備註', '備註', '說明', 'Description']);
+
+        if (!$dateCol || !$amountCol) {
+            $this->error('缺少必要欄位（日期、金額）');
+            return;
+        }
+
+        // Import rows
+        $highestRow = $sheet->getHighestRow();
+        $bar = $this->output->createProgressBar($highestRow - 1);
+
+        for ($row = $headerRow + 1; $row <= $highestRow; $row++) {
+            $amount = $sheet->getCell($amountCol . $row)->getValue();
+
+            if (empty($amount) || $amount == 0) {
+                $this->stats['skipped_count']++;
+                $bar->advance();
+                continue;
+            }
+
+            try {
+                $date = $this->parseDate($sheet->getCell($dateCol . $row)->getValue());
+                $excelAccountCode = $accountCodeCol ? $sheet->getCell($accountCodeCol . $row)->getValue() : null;
+                $description = $descCol ? $sheet->getCell($descCol . $row)->getValue() : '';
+
+                // Map to system account
+                $systemAccountCode = $this->mapAccountCode($excelAccountCode);
+                $account = $this->getAccount($systemAccountCode);
+
+                if (!$account) {
+                    $this->stats['error_count']++;
+                    $this->warn("\n找不到科目: {$systemAccountCode} (Excel: {$excelAccountCode})");
+                    $bar->advance();
+                    continue;
+                }
+
+                if (!$this->option('dry-run')) {
+                    $this->createIncomeEntry($date, $account, $amount, $description);
+                }
+
+                $this->stats['income_count']++;
+            } catch (\Exception $e) {
+                $this->stats['error_count']++;
+                $this->warn("\nRow {$row} 錯誤: " . $e->getMessage());
+            }
+
+            $bar->advance();
+        }
+
+        $bar->finish();
+        $this->newLine();
+    }
+
+    protected function importExpenses($spreadsheet)
+    {
+        // Find the "支出" sheet
+        $sheet = null;
+        foreach ($spreadsheet->getAllSheets() as $s) {
+            if (in_array($s->getTitle(), ['支出', 'Expense', '支出明細'])) {
+                $sheet = $s;
+                break;
+            }
+        }
+
+        if (!$sheet) {
+            $this->warn('找不到「支出」工作表，跳過');
+            return;
+        }
+
+        $this->info("工作表: {$sheet->getTitle()}");
+
+        // Read header row
+        $headerRow = 1;
+        $headers = [];
+        $maxCol = $sheet->getHighestColumn();
+        for ($col = 'A'; $col <= $maxCol; $col++) {
+            $value = $sheet->getCell($col . $headerRow)->getValue();
+            if ($value) {
+                $headers[$col] = $value;
+            }
+        }
+
+        $this->line('欄位: ' . implode(', ', $headers));
+
+        // Detect columns
+        $dateCol = $this->findColumn($headers, ['日期', 'Date']);
+        $accountCodeCol = $this->findColumn($headers, ['科目編號', '科目代碼', 'Code']);
+        $amountCol = $this->findColumn($headers, ['支出金額', '金額', 'Amount']);
+        $descCol = $this->findColumn($headers, ['支出用途備註', '用途', '備註', 'Description']);
+
+        if (!$dateCol || !$amountCol) {
+            $this->error('缺少必要欄位（日期、金額）');
+            return;
+        }
+
+        // Import rows
+        $highestRow = $sheet->getHighestRow();
+        $bar = $this->output->createProgressBar($highestRow - 1);
+
+        for ($row = $headerRow + 1; $row <= $highestRow; $row++) {
+            $amount = $sheet->getCell($amountCol . $row)->getValue();
+
+            if (empty($amount) || $amount == 0) {
+                $this->stats['skipped_count']++;
+                $bar->advance();
+                continue;
+            }
+
+            try {
+                $date = $this->parseDate($sheet->getCell($dateCol . $row)->getValue());
+                $excelAccountCode = $accountCodeCol ? $sheet->getCell($accountCodeCol . $row)->getValue() : '5100';
+                $description = $descCol ? $sheet->getCell($descCol . $row)->getValue() : '';
+
+                // For 5100, classify by keywords
+                if ($excelAccountCode == '5100') {
+                    $systemAccountCode = $this->classifyExpense($description);
+                } else {
+                    $systemAccountCode = $this->mapAccountCode($excelAccountCode);
+                }
+
+                $account = $this->getAccount($systemAccountCode);
+
+                if (!$account) {
+                    $this->stats['error_count']++;
+                    $this->warn("\n找不到科目: {$systemAccountCode}");
+                    $bar->advance();
+                    continue;
+                }
+
+                if (!$this->option('dry-run')) {
+                    $this->createExpenseEntry($date, $account, $amount, $description);
+                }
+
+                $this->stats['expense_count']++;
+            } catch (\Exception $e) {
+                $this->stats['error_count']++;
+                $this->warn("\nRow {$row} 錯誤: " . $e->getMessage());
+            }
+
+            $bar->advance();
+        }
+
+        $bar->finish();
+        $this->newLine();
+    }
+
+    protected function createIncomeEntry($date, $account, $amount, $description)
+    {
+        // Create finance document
+        $document = FinanceDocument::create([
+            'title' => '收入 - ' . $account->account_name_zh,
+            'amount' => $amount,
+            'description' => $description,
+            'chart_of_account_id' => $account->id,
+            'submitted_at' => $date,
+            'status' => FinanceDocument::STATUS_APPROVED_CHAIR,
+        ]);
+
+        // Create accounting entries (double-entry)
+        // Debit: Cash
+        AccountingEntry::create([
+            'finance_document_id' => $document->id,
+            'chart_of_account_id' => $this->getAccount('1101')->id,
+            'entry_type' => AccountingEntry::ENTRY_TYPE_DEBIT,
+            'amount' => $amount,
+            'entry_date' => $date,
+            'description' => '收入 - ' . $description,
+        ]);
+
+        // Credit: Income account
+        AccountingEntry::create([
+            'finance_document_id' => $document->id,
+            'chart_of_account_id' => $account->id,
+            'entry_type' => AccountingEntry::ENTRY_TYPE_CREDIT,
+            'amount' => $amount,
+            'entry_date' => $date,
+            'description' => $description,
+        ]);
+    }
+
+    protected function createExpenseEntry($date, $account, $amount, $description)
+    {
+        // Create finance document
+        $document = FinanceDocument::create([
+            'title' => '支出 - ' . $account->account_name_zh,
+            'amount' => $amount,
+            'description' => $description,
+            'chart_of_account_id' => $account->id,
+            'submitted_at' => $date,
+            'status' => FinanceDocument::STATUS_APPROVED_CHAIR,
+        ]);
+
+        // Create accounting entries (double-entry)
+        // Debit: Expense account
+        AccountingEntry::create([
+            'finance_document_id' => $document->id,
+            'chart_of_account_id' => $account->id,
+            'entry_type' => AccountingEntry::ENTRY_TYPE_DEBIT,
+            'amount' => $amount,
+            'entry_date' => $date,
+            'description' => $description,
+        ]);
+
+        // Credit: Cash
+        AccountingEntry::create([
+            'finance_document_id' => $document->id,
+            'chart_of_account_id' => $this->getAccount('1101')->id,
+            'entry_type' => AccountingEntry::ENTRY_TYPE_CREDIT,
+            'amount' => $amount,
+            'entry_date' => $date,
+            'description' => '支出 - ' . $description,
+        ]);
+    }
+
+    protected function mapAccountCode($excelCode)
+    {
+        return $this->mapping[$excelCode] ?? $excelCode;
+    }
+
+    protected function classifyExpense($description): string
+    {
+        foreach ($this->expenseKeywords as $rule) {
+            if (empty($rule['keywords'])) {
+                if ($rule['is_default'] ?? false) {
+                    return $rule['account_code'];
+                }
+                continue;
+            }
+
+            foreach ($rule['keywords'] as $keyword) {
+                if (mb_strpos($description, $keyword) !== false) {
+                    return $rule['account_code'];
+                }
+            }
+        }
+
+        return '5901'; // Default: 雜項支出
+    }
+
+    protected function getAccount($accountCode)
+    {
+        if (!isset($this->accountCache[$accountCode])) {
+            $this->accountCache[$accountCode] = ChartOfAccount::where('account_code', $accountCode)->first();
+        }
+
+        return $this->accountCache[$accountCode];
+    }
+
+    protected function parseDate($value)
+    {
+        if (is_numeric($value)) {
+            return ExcelDate::excelToDateTimeObject($value);
+        }
+
+        if ($value instanceof \DateTime) {
+            return $value;
+        }
+
+        return new \DateTime($value);
+    }
+
+    protected function findColumn($headers, $patterns)
+    {
+        foreach ($headers as $col => $header) {
+            foreach ($patterns as $pattern) {
+                if (mb_strpos($header, $pattern) !== false) {
+                    return $col;
+                }
+            }
+        }
+
+        return null;
+    }
+
+    protected function showSummary()
+    {
+        $this->info('=== 匯入統計 ===');
+        $this->table(
+            ['項目', '數量'],
+            [
+                ['收入筆數', $this->stats['income_count']],
+                ['支出筆數', $this->stats['expense_count']],
+                ['跳過筆數', $this->stats['skipped_count']],
+                ['錯誤筆數', $this->stats['error_count']],
+            ]
+        );
+    }
+
+    protected function verifyBalance()
+    {
+        $this->info('=== 驗證借貸平衡 ===');
+
+        $debitTotal = AccountingEntry::where('entry_type', AccountingEntry::ENTRY_TYPE_DEBIT)->sum('amount');
+        $creditTotal = AccountingEntry::where('entry_type', AccountingEntry::ENTRY_TYPE_CREDIT)->sum('amount');
+
+        $this->line("借方總計: " . number_format($debitTotal, 2));
+        $this->line("貸方總計: " . number_format($creditTotal, 2));
+
+        if (bccomp((string)$debitTotal, (string)$creditTotal, 2) === 0) {
+            $this->info('✅ 借貸平衡');
+        } else {
+            $diff = $debitTotal - $creditTotal;
+            $this->error("❌ 借貸不平衡，差額: " . number_format($diff, 2));
+        }
+    }
+}