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>

database/factories/AuditLogFactory.php

@@ -0,0 +1,40 @@
+<?php
+
+namespace Database\Factories;
+
+use App\Models\AuditLog;
+use App\Models\User;
+use Illuminate\Database\Eloquent\Factories\Factory;
+
+class AuditLogFactory extends Factory
+{
+    protected $model = AuditLog::class;
+
+    public function definition(): array
+    {
+        return [
+            'user_id' => User::factory(),
+            'action' => $this->faker->randomElement([
+                'member_created',
+                'member_status_changed',
+                'payment_approved',
+                'payment_rejected',
+                'finance_document_created',
+                'finance_document_approved',
+                'user_login',
+                'role_assigned',
+            ]),
+            'auditable_type' => $this->faker->randomElement([
+                'App\Models\Member',
+                'App\Models\MembershipPayment',
+                'App\Models\FinanceDocument',
+                'App\Models\User',
+            ]),
+            'auditable_id' => $this->faker->numberBetween(1, 100),
+            'metadata' => [
+                'ip_address' => $this->faker->ipv4(),
+                'user_agent' => $this->faker->userAgent(),
+            ],
+        ];
+    }
+}

database/factories/BankReconciliationFactory.php

@@ -0,0 +1,32 @@
+<?php
+
+namespace Database\Factories;
+
+use App\Models\BankReconciliation;
+use App\Models\User;
+use Illuminate\Database\Eloquent\Factories\Factory;
+
+class BankReconciliationFactory extends Factory
+{
+    protected $model = BankReconciliation::class;
+
+    public function definition(): array
+    {
+        $bankBalance = $this->faker->numberBetween(50000, 500000);
+        $bookBalance = $bankBalance + $this->faker->numberBetween(-5000, 5000);
+
+        return [
+            'reconciliation_month' => now()->startOfMonth(),
+            'bank_statement_date' => now(),
+            'bank_statement_balance' => $bankBalance,
+            'system_book_balance' => $bookBalance,
+            'outstanding_checks' => [],
+            'deposits_in_transit' => [],
+            'bank_charges' => [],
+            'prepared_by_cashier_id' => User::factory(),
+            'prepared_at' => now(),
+            'reconciliation_status' => 'pending',
+            'discrepancy_amount' => abs($bankBalance - $bookBalance),
+        ];
+    }
+}

database/factories/BudgetCategoryFactory.php

@@ -0,0 +1,16 @@
+<?php
+
+namespace Database\Factories;
+
+use Illuminate\Database\Eloquent\Factories\Factory;
+
+class BudgetCategoryFactory extends Factory
+{
+    public function definition(): array
+    {
+        return [
+            'name' => $this->faker->unique()->words(2, true),
+            'description' => $this->faker->sentence(),
+        ];
+    }
+}

database/factories/ChartOfAccountFactory.php

@@ -0,0 +1,22 @@
+<?php
+
+namespace Database\Factories;
+
+use App\Models\ChartOfAccount;
+use Illuminate\Database\Eloquent\Factories\Factory;
+
+class ChartOfAccountFactory extends Factory
+{
+    protected $model = ChartOfAccount::class;
+
+    public function definition(): array
+    {
+        return [
+            'code' => $this->faker->unique()->numerify('####'),
+            'name' => $this->faker->words(3, true),
+            'type' => $this->faker->randomElement(['asset', 'liability', 'equity', 'revenue', 'expense']),
+            'description' => $this->faker->sentence(),
+            'is_active' => true,
+        ];
+    }
+}

database/factories/DocumentCategoryFactory.php

@@ -0,0 +1,23 @@
+<?php
+
+namespace Database\Factories;
+
+use App\Models\DocumentCategory;
+use Illuminate\Database\Eloquent\Factories\Factory;
+
+class DocumentCategoryFactory extends Factory
+{
+    protected $model = DocumentCategory::class;
+
+    public function definition(): array
+    {
+        return [
+            'name' => $this->faker->unique()->words(2, true),
+            'slug' => $this->faker->unique()->slug(2),
+            'description' => $this->faker->sentence(),
+            'icon' => $this->faker->randomElement(['📄', '📁', '📋', '📊', '📈']),
+            'sort_order' => $this->faker->numberBetween(1, 100),
+            'default_access_level' => $this->faker->randomElement(['public', 'members', 'admin', 'board']),
+        ];
+    }
+}

database/factories/DocumentFactory.php

@@ -0,0 +1,31 @@
+<?php
+
+namespace Database\Factories;
+
+use App\Models\Document;
+use App\Models\DocumentCategory;
+use App\Models\User;
+use Illuminate\Database\Eloquent\Factories\Factory;
+use Illuminate\Support\Str;
+
+class DocumentFactory extends Factory
+{
+    protected $model = Document::class;
+
+    public function definition(): array
+    {
+        return [
+            'document_category_id' => DocumentCategory::factory(),
+            'title' => $this->faker->sentence(3),
+            'document_number' => 'DOC-'.now()->format('Y').'-'.str_pad(rand(1, 9999), 4, '0', STR_PAD_LEFT),
+            'description' => $this->faker->paragraph(),
+            'public_uuid' => (string) Str::uuid(),
+            'access_level' => $this->faker->randomElement(['public', 'members', 'admin']),
+            'status' => 'active',
+            'created_by_user_id' => User::factory(),
+            'view_count' => $this->faker->numberBetween(0, 100),
+            'download_count' => $this->faker->numberBetween(0, 50),
+            'version_count' => 1,
+        ];
+    }
+}

database/migrations/2025_11_28_182012_remove_is_admin_from_users_table.php

@@ -0,0 +1,30 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     *
+     * 移除 is_admin 欄位，統一使用 Spatie Permission 的 admin 角色進行權限管理
+     */
+    public function up(): void
+    {
+        Schema::table('users', function (Blueprint $table) {
+            $table->dropColumn('is_admin');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('users', function (Blueprint $table) {
+            $table->boolean('is_admin')->default(false)->after('email');
+        });
+    }
+};

database/migrations/2025_11_28_231917_create_cashier_ledger_entries_table.php

@@ -0,0 +1,48 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        if (Schema::hasTable('cashier_ledger_entries')) {
+            return;
+        }
+
+        Schema::create('cashier_ledger_entries', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('finance_document_id')->nullable()->constrained()->nullOnDelete();
+            $table->date('entry_date');
+            $table->string('entry_type'); // receipt, payment
+            $table->string('payment_method'); // bank_transfer, check, cash
+            $table->string('bank_account')->nullable();
+            $table->decimal('amount', 12, 2);
+            $table->decimal('balance_before', 12, 2)->default(0);
+            $table->decimal('balance_after', 12, 2)->default(0);
+            $table->string('receipt_number')->nullable();
+            $table->string('transaction_reference')->nullable();
+            $table->foreignId('recorded_by_cashier_id')->constrained('users');
+            $table->timestamp('recorded_at');
+            $table->text('notes')->nullable();
+            $table->timestamps();
+
+            $table->index('entry_date');
+            $table->index('entry_type');
+            $table->index('bank_account');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('cashier_ledger_entries');
+    }
+};

database/migrations/2025_11_29_003312_create_announcements_table.php

@@ -0,0 +1,62 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('announcements', function (Blueprint $table) {
+            $table->id();
+
+            // 基本資訊
+            $table->string('title');
+            $table->text('content');
+
+            // 狀態管理
+            $table->enum('status', ['draft', 'published', 'archived'])->default('draft');
+
+            // 顯示控制
+            $table->boolean('is_pinned')->default(false);
+            $table->integer('display_order')->default(0);
+
+            // 訪問控制
+            $table->enum('access_level', ['public', 'members', 'board', 'admin'])->default('members');
+
+            // 時間控制
+            $table->timestamp('published_at')->nullable();
+            $table->timestamp('expires_at')->nullable();
+            $table->timestamp('archived_at')->nullable();
+
+            // 統計
+            $table->integer('view_count')->default(0);
+
+            // 用戶關聯
+            $table->foreignId('created_by_user_id')->constrained('users')->onDelete('cascade');
+            $table->foreignId('last_updated_by_user_id')->nullable()->constrained('users')->onDelete('set null');
+
+            $table->timestamps();
+            $table->softDeletes();
+
+            // 索引
+            $table->index('status');
+            $table->index('access_level');
+            $table->index('published_at');
+            $table->index('expires_at');
+            $table->index(['is_pinned', 'display_order']);
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('announcements');
+    }
+};

database/migrations/2025_11_30_153609_create_accounting_entries_table.php

@@ -0,0 +1,37 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('accounting_entries', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('finance_document_id')->constrained()->onDelete('cascade');
+            $table->foreignId('chart_of_account_id')->constrained();
+            $table->enum('entry_type', ['debit', 'credit']);
+            $table->decimal('amount', 15, 2);
+            $table->date('entry_date');
+            $table->text('description')->nullable();
+            $table->timestamps();
+
+            // Indexes for performance
+            $table->index(['finance_document_id', 'entry_type']);
+            $table->index(['chart_of_account_id', 'entry_date']);
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('accounting_entries');
+    }
+};

database/migrations/2025_11_30_163310_create_board_meetings_table.php

@@ -0,0 +1,31 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('board_meetings', function (Blueprint $table) {
+            $table->id();
+            $table->date('meeting_date');
+            $table->string('title');
+            $table->text('notes')->nullable();
+            $table->enum('status', ['scheduled', 'completed', 'cancelled'])->default('scheduled');
+            $table->timestamps();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('board_meetings');
+    }
+};

database/migrations/2025_11_30_171203_add_new_workflow_fields_to_finance_documents.php

@@ -0,0 +1,33 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('finance_documents', function (Blueprint $table) {
+            // 只新增尚未存在的欄位
+            if (!Schema::hasColumn('finance_documents', 'accountant_recorded_by_id')) {
+                $table->unsignedBigInteger('accountant_recorded_by_id')->nullable();
+            }
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('finance_documents', function (Blueprint $table) {
+            if (Schema::hasColumn('finance_documents', 'accountant_recorded_by_id')) {
+                $table->dropColumn('accountant_recorded_by_id');
+            }
+        });
+    }
+};

database/migrations/2025_11_30_175637_remove_request_type_from_finance_documents.php

@@ -0,0 +1,32 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('finance_documents', function (Blueprint $table) {
+            if (Schema::hasColumn('finance_documents', 'request_type')) {
+                $table->dropColumn('request_type');
+            }
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('finance_documents', function (Blueprint $table) {
+            if (!Schema::hasColumn('finance_documents', 'request_type')) {
+                $table->string('request_type')->nullable()->after('amount');
+            }
+        });
+    }
+};

database/migrations/2025_11_30_182639_create_incomes_table.php

@@ -0,0 +1,92 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('incomes', function (Blueprint $table) {
+            $table->id();
+
+            // 基本資訊
+            $table->string('income_number')->unique();           // 收入編號：INC-2025-0001
+            $table->string('title');                             // 收入標題
+            $table->text('description')->nullable();             // 說明
+            $table->date('income_date');                         // 收入日期
+            $table->decimal('amount', 12, 2);                    // 金額
+
+            // 收入分類
+            $table->string('income_type');                       // 收入類型
+            $table->foreignId('chart_of_account_id')             // 會計科目
+                  ->constrained('chart_of_accounts');
+
+            // 付款資訊
+            $table->string('payment_method');                    // 付款方式
+            $table->string('bank_account')->nullable();          // 銀行帳戶
+            $table->string('payer_name')->nullable();            // 付款人姓名
+            $table->string('receipt_number')->nullable();        // 收據編號
+            $table->string('transaction_reference')->nullable(); // 銀行交易參考號
+            $table->string('attachment_path')->nullable();       // 附件路徑
+
+            // 會員關聯
+            $table->foreignId('member_id')->nullable()
+                  ->constrained()->nullOnDelete();
+
+            // 審核流程
+            $table->string('status')->default('pending');        // pending, confirmed, cancelled
+
+            // 出納記錄
+            $table->foreignId('recorded_by_cashier_id')
+                  ->constrained('users');
+            $table->timestamp('recorded_at');
+
+            // 會計確認
+            $table->foreignId('confirmed_by_accountant_id')->nullable()
+                  ->constrained('users');
+            $table->timestamp('confirmed_at')->nullable();
+
+            // 關聯出納日記帳
+            $table->foreignId('cashier_ledger_entry_id')->nullable()
+                  ->constrained('cashier_ledger_entries')->nullOnDelete();
+
+            $table->text('notes')->nullable();
+            $table->timestamps();
+
+            // 索引
+            $table->index('income_date');
+            $table->index('income_type');
+            $table->index('status');
+            $table->index(['member_id', 'income_type']);
+        });
+
+        // 在 accounting_entries 表新增 income_id 欄位
+        Schema::table('accounting_entries', function (Blueprint $table) {
+            if (!Schema::hasColumn('accounting_entries', 'income_id')) {
+                $table->foreignId('income_id')->nullable()
+                      ->after('finance_document_id')
+                      ->constrained('incomes')->nullOnDelete();
+            }
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('accounting_entries', function (Blueprint $table) {
+            if (Schema::hasColumn('accounting_entries', 'income_id')) {
+                $table->dropForeign(['income_id']);
+                $table->dropColumn('income_id');
+            }
+        });
+
+        Schema::dropIfExists('incomes');
+    }
+};

database/migrations/2025_11_30_212201_add_disability_fields_to_members_table.php

@@ -0,0 +1,41 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('members', function (Blueprint $table) {
+            // 身心障礙手冊相關欄位
+            $table->string('disability_certificate_path')->nullable()->after('membership_type');
+            $table->string('disability_certificate_status')->nullable()->after('disability_certificate_path');
+            $table->foreignId('disability_verified_by')->nullable()->after('disability_certificate_status')
+                ->constrained('users')->nullOnDelete();
+            $table->timestamp('disability_verified_at')->nullable()->after('disability_verified_by');
+            $table->text('disability_rejection_reason')->nullable()->after('disability_verified_at');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('members', function (Blueprint $table) {
+            $table->dropForeign(['disability_verified_by']);
+            $table->dropColumn([
+                'disability_certificate_path',
+                'disability_certificate_status',
+                'disability_verified_by',
+                'disability_verified_at',
+                'disability_rejection_reason',
+            ]);
+        });
+    }
+};

database/migrations/2025_11_30_212227_add_fee_type_to_membership_payments_table.php

@@ -0,0 +1,42 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('membership_payments', function (Blueprint $table) {
+            // 會費類型欄位
+            $table->string('fee_type')->default('entrance_fee')->after('member_id');
+            $table->decimal('base_amount', 10, 2)->nullable()->after('amount');
+            $table->decimal('discount_amount', 10, 2)->default(0)->after('base_amount');
+            $table->decimal('final_amount', 10, 2)->nullable()->after('discount_amount');
+            $table->boolean('disability_discount')->default(false)->after('final_amount');
+        });
+
+        // 為現有記錄設定預設值
+        \DB::statement("UPDATE membership_payments SET base_amount = amount, final_amount = amount WHERE base_amount IS NULL");
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('membership_payments', function (Blueprint $table) {
+            $table->dropColumn([
+                'fee_type',
+                'base_amount',
+                'discount_amount',
+                'final_amount',
+                'disability_discount',
+            ]);
+        });
+    }
+};

database/seeders/ChartOfAccountSeeder.php

@@ -484,7 +484,10 @@ class ChartOfAccountSeeder extends Seeder
         ];
 
         foreach ($accounts as $account) {
-            ChartOfAccount::create($account);
+            ChartOfAccount::firstOrCreate(
+                ['account_code' => $account['account_code']],
+                $account
+            );
         }
     }
 }

database/seeders/FinancialWorkflowPermissionsSeeder.php

@@ -11,48 +11,85 @@ class FinancialWorkflowPermissionsSeeder extends Seeder
 {
     /**
      * Run the database seeds.
+     *
+     * 此 Seeder 建立統一的角色與權限系統，整合：
+     * - 財務工作流程權限
+     * - 會員繳費審核權限（原 PaymentVerificationRolesSeeder）
+     * - 基礎角色（原 RoleSeeder）
      */
     public function run(): void
     {
         // Create permissions for financial workflow
         $permissions = [
-            // Approval Stage Permissions
-            'approve_finance_cashier' => '出納審核財務申請單（第一階段）',
-            'approve_finance_accountant' => '會計審核財務申請單（第二階段）',
-            'approve_finance_chair' => '理事長審核財務申請單（第三階段）',
-            'approve_finance_board' => '理事會審核大額財務申請（大於50,000）',
+            // ===== 會員繳費審核權限（原 PaymentVerificationRolesSeeder） =====
+            'verify_payments_cashier' => '出納審核會員繳費（第一階段）',
+            'verify_payments_accountant' => '會計審核會員繳費（第二階段）',
+            'verify_payments_chair' => '理事長審核會員繳費（第三階段）',
+            'activate_memberships' => '啟用會員帳號',
+            'view_payment_verifications' => '查看繳費審核儀表板',
 
-            // Payment Stage Permissions
+            // ===== 財務申請單審核權限（新工作流程） =====
+            'approve_finance_secretary' => '秘書長審核財務申請單（第一階段）',
+            'approve_finance_chair' => '理事長審核財務申請單（第二階段：中額以上）',
+            'approve_finance_board' => '董理事會審核財務申請單（第三階段：大額）',
+            // Legacy permissions
+            'approve_finance_cashier' => '出納審核財務申請單（舊流程）',
+            'approve_finance_accountant' => '會計審核財務申請單（舊流程）',
+
+            // ===== 出帳確認權限 =====
+            'confirm_disbursement_requester' => '申請人確認領款',
+            'confirm_disbursement_cashier' => '出納確認出帳',
+
+            // ===== 入帳確認權限 =====
+            'confirm_recording_accountant' => '會計確認入帳',
+
+            // ===== 收入管理權限 =====
+            'view_incomes' => '查看收入記錄',
+            'record_income' => '記錄收入（出納）',
+            'confirm_income' => '確認收入（會計）',
+            'cancel_income' => '取消收入',
+            'export_incomes' => '匯出收入報表',
+            'view_income_statistics' => '查看收入統計',
+
+            // ===== 付款階段權限 =====
             'create_payment_order' => '會計製作付款單',
             'verify_payment_order' => '出納覆核付款單',
             'execute_payment' => '出納執行付款',
             'upload_payment_receipt' => '上傳付款憑證',
 
-            // Recording Stage Permissions
+            // ===== 記錄階段權限 =====
             'record_cashier_ledger' => '出納記錄現金簿',
             'record_accounting_transaction' => '會計記錄會計分錄',
             'view_cashier_ledger' => '查看出納現金簿',
             'view_accounting_transactions' => '查看會計分錄',
 
-            // Reconciliation Permissions
+            // ===== 銀行調節權限 =====
             'prepare_bank_reconciliation' => '出納製作銀行調節表',
             'review_bank_reconciliation' => '會計覆核銀行調節表',
             'approve_bank_reconciliation' => '主管核准銀行調節表',
 
-            // General Finance Document Permissions
+            // ===== 財務文件權限 =====
             'view_finance_documents' => '查看財務申請單',
             'create_finance_documents' => '建立財務申請單',
             'edit_finance_documents' => '編輯財務申請單',
             'delete_finance_documents' => '刪除財務申請單',
 
-            // Chart of Accounts & Budget Permissions
+            // ===== 會計科目與預算權限 =====
             'assign_chart_of_account' => '指定會計科目',
             'assign_budget_item' => '指定預算項目',
 
-            // Dashboard & Reports Permissions
+            // ===== 儀表板與報表權限 =====
             'view_finance_dashboard' => '查看財務儀表板',
             'view_finance_reports' => '查看財務報表',
             'export_finance_reports' => '匯出財務報表',
+
+            // ===== 公告系統權限 =====
+            'view_announcements' => '查看公告',
+            'create_announcements' => '建立公告',
+            'edit_announcements' => '編輯公告',
+            'delete_announcements' => '刪除公告',
+            'publish_announcements' => '發布公告',
+            'manage_all_announcements' => '管理所有公告',
         ];
 
         foreach ($permissions as $name => $description) {
@@ -63,81 +100,175 @@ class FinancialWorkflowPermissionsSeeder extends Seeder
             $this->command->info("Permission created: {$name}");
         }
 
-        // Create roles for financial workflow
+        // ===== 建立基礎角色（原 RoleSeeder） =====
+        $baseRoles = [
+            'admin' => '系統管理員 - 擁有系統所有權限，負責使用者管理、系統設定與維護',
+            'staff' => '工作人員 - 一般協會工作人員，可檢視文件與協助行政事務',
+        ];
+
+        foreach ($baseRoles as $roleName => $description) {
+            Role::updateOrCreate(
+                ['name' => $roleName, 'guard_name' => 'web'],
+                ['description' => $description]
+            );
+            $this->command->info("Base role created: {$roleName}");
+        }
+
+        // ===== 建立財務與會員管理角色 =====
         $roles = [
+            'secretary_general' => [
+                'permissions' => [
+                    // 財務申請單審核（新工作流程第一階段）
+                    'approve_finance_secretary',
+                    // 一般
+                    'view_finance_documents',
+                    'view_finance_dashboard',
+                    'view_finance_reports',
+                    // 公告系統
+                    'view_announcements',
+                    'create_announcements',
+                    'edit_announcements',
+                    'delete_announcements',
+                    'publish_announcements',
+                    'manage_all_announcements',
+                ],
+                'description' => '秘書長 - 協會行政負責人，負責初審所有財務申請',
+            ],
             'finance_cashier' => [
                 'permissions' => [
-                    // Approval stage
+                    // 會員繳費審核（原 payment_cashier）
+                    'verify_payments_cashier',
+                    'view_payment_verifications',
+                    // 財務申請單審核（舊流程，保留）
                     'approve_finance_cashier',
-                    // Payment stage
+                    // 出帳確認（新工作流程）
+                    'confirm_disbursement_cashier',
+                    // 收入管理
+                    'view_incomes',
+                    'record_income',
+                    // 付款階段
                     'verify_payment_order',
                     'execute_payment',
                     'upload_payment_receipt',
-                    // Recording stage
+                    // 記錄階段
                     'record_cashier_ledger',
                     'view_cashier_ledger',
-                    // Reconciliation
+                    // 銀行調節
                     'prepare_bank_reconciliation',
-                    // General
+                    // 一般
                     'view_finance_documents',
                     'view_finance_dashboard',
+                    // 公告系統
+                    'view_announcements',
+                    'create_announcements',
+                    'edit_announcements',
+                    'delete_announcements',
+                    'publish_announcements',
                 ],
-                'description' => '出納 - 管錢（覆核付款單、執行付款、記錄現金簿、製作銀行調節表）',
+                'description' => '出納 - 負責現金收付、銀行調節表製作、出帳確認、記錄收入',
             ],
             'finance_accountant' => [
                 'permissions' => [
-                    // Approval stage
+                    // 會員繳費審核（原 payment_accountant）
+                    'verify_payments_accountant',
+                    'view_payment_verifications',
+                    // 財務申請單審核（舊流程，保留）
                     'approve_finance_accountant',
-                    // Payment stage
+                    // 入帳確認（新工作流程）
+                    'confirm_recording_accountant',
+                    // 收入管理
+                    'view_incomes',
+                    'confirm_income',
+                    'cancel_income',
+                    'export_incomes',
+                    'view_income_statistics',
+                    // 付款階段
                     'create_payment_order',
-                    // Recording stage
+                    // 記錄階段
                     'record_accounting_transaction',
                     'view_accounting_transactions',
-                    // Reconciliation
+                    // 銀行調節
                     'review_bank_reconciliation',
-                    // Chart of accounts & budget
+                    // 會計科目與預算
                     'assign_chart_of_account',
                     'assign_budget_item',
-                    // General
+                    // 一般
                     'view_finance_documents',
                     'view_finance_dashboard',
                     'view_finance_reports',
                     'export_finance_reports',
+                    // 公告系統
+                    'view_announcements',
+                    'create_announcements',
+                    'edit_announcements',
+                    'delete_announcements',
+                    'publish_announcements',
                 ],
-                'description' => '會計 - 管帳（製作付款單、記錄會計分錄、覆核銀行調節表、指定會計科目）',
+                'description' => '會計 - 負責會計傳票製作、財務報表編製、入帳確認、確認收入',
             ],
             'finance_chair' => [
                 'permissions' => [
-                    // Approval stage
+                    // 會員繳費審核（原 payment_chair）
+                    'verify_payments_chair',
+                    'view_payment_verifications',
+                    // 財務申請單審核
                     'approve_finance_chair',
-                    // Reconciliation
+                    // 銀行調節
                     'approve_bank_reconciliation',
-                    // General
+                    // 一般
                     'view_finance_documents',
                     'view_finance_dashboard',
                     'view_finance_reports',
                     'export_finance_reports',
+                    // 公告系統
+                    'view_announcements',
+                    'create_announcements',
+                    'edit_announcements',
+                    'delete_announcements',
+                    'publish_announcements',
+                    'manage_all_announcements',
                 ],
-                'description' => '理事長 - 審核中大額財務申請、核准銀行調節表',
+                'description' => '理事長 - 協會負責人，負責核決重大財務支出與會員繳費最終審核',
             ],
             'finance_board_member' => [
                 'permissions' => [
-                    // Approval stage (for large amounts)
+                    // 大額審核
                     'approve_finance_board',
-                    // General
+                    // 一般
                     'view_finance_documents',
                     'view_finance_dashboard',
                     'view_finance_reports',
+                    // 公告系統
+                    'view_announcements',
+                    'create_announcements',
+                    'edit_announcements',
+                    'delete_announcements',
+                    'publish_announcements',
                 ],
-                'description' => '理事 - 審核大額財務申請（大於50,000）',
+                'description' => '理事 - 理事會成員，協助監督協會運作與審核特定議案',
             ],
             'finance_requester' => [
                 'permissions' => [
                     'view_finance_documents',
                     'create_finance_documents',
                     'edit_finance_documents',
+                    // 出帳確認（新工作流程）
+                    'confirm_disbursement_requester',
                 ],
-                'description' => '財務申請人 - 可建立和編輯自己的財務申請單',
+                'description' => '財務申請人 - 一般有權申請款項之人員（如活動負責人），可確認領款',
+            ],
+            'membership_manager' => [
+                'permissions' => [
+                    'activate_memberships',
+                    'view_payment_verifications',
+                    // 公告系統
+                    'view_announcements',
+                    'create_announcements',
+                    'edit_announcements',
+                    'delete_announcements',
+                    'publish_announcements',
+                ],
+                'description' => '會員管理員 - 專責處理會員入會審核、資料維護與會籍管理',
             ],
         ];
 
@@ -153,24 +284,32 @@ class FinancialWorkflowPermissionsSeeder extends Seeder
             $this->command->info("Role created: {$roleName} with permissions: " . implode(', ', $roleData['permissions']));
         }
 
-        // Assign all financial workflow permissions to admin role (if exists)
+        // Assign all permissions to admin role
         $adminRole = Role::where('name', 'admin')->first();
         if ($adminRole) {
             $adminRole->givePermissionTo(array_keys($permissions));
-            $this->command->info("Admin role updated with all financial workflow permissions");
+            $this->command->info("Admin role updated with all permissions");
         }
 
-        $this->command->info("\n=== Financial Workflow Roles & Permissions Created ===");
-        $this->command->info("Roles created:");
-        $this->command->info("1. finance_cashier - 出納（管錢）");
-        $this->command->info("2. finance_accountant - 會計（管帳）");
-        $this->command->info("3. finance_chair - 理事長");
-        $this->command->info("4. finance_board_member - 理事");
-        $this->command->info("5. finance_requester - 財務申請人");
-        $this->command->info("\nWorkflow stages:");
-        $this->command->info("1. Approval Stage: Cashier → Accountant → Chair (→ Board for large amounts)");
-        $this->command->info("2. Payment Stage: Accountant creates order → Cashier verifies → Cashier executes");
-        $this->command->info("3. Recording Stage: Cashier records ledger + Accountant records transactions");
-        $this->command->info("4. Reconciliation: Cashier prepares → Accountant reviews → Chair approves");
+        $this->command->info("\n=== 統一角色系統建立完成 ===");
+        $this->command->info("基礎角色:");
+        $this->command->info("  - admin - 系統管理員");
+        $this->command->info("  - staff - 工作人員");
+        $this->command->info("\n財務角色:");
+        $this->command->info("  - secretary_general - 秘書長（新增：財務申請初審）");
+        $this->command->info("  - finance_cashier - 出納（出帳確認）");
+        $this->command->info("  - finance_accountant - 會計（入帳確認）");
+        $this->command->info("  - finance_chair - 理事長（中額以上審核）");
+        $this->command->info("  - finance_board_member - 理事（大額審核）");
+        $this->command->info("  - finance_requester - 財務申請人（可確認領款）");
+        $this->command->info("\n會員管理角色:");
+        $this->command->info("  - membership_manager - 會員管理員");
+        $this->command->info("\n新財務申請審核工作流程:");
+        $this->command->info("  審核階段:");
+        $this->command->info("    小額 (< 5,000): secretary_general");
+        $this->command->info("    中額 (5,000-50,000): secretary_general → finance_chair");
+        $this->command->info("    大額 (> 50,000): secretary_general → finance_chair → finance_board_member");
+        $this->command->info("  出帳階段: finance_requester（申請人確認） + finance_cashier（出納確認）");
+        $this->command->info("  入帳階段: finance_accountant（會計入帳）");
     }
 }

database/seeders/PaymentVerificationRolesSeeder.php

@@ -1,79 +0,0 @@
-<?php
-
-namespace Database\Seeders;
-
-use Illuminate\Database\Console\Seeds\WithoutModelEvents;
-use Illuminate\Database\Seeder;
-use Spatie\Permission\Models\Permission;
-use Spatie\Permission\Models\Role;
-
-class PaymentVerificationRolesSeeder extends Seeder
-{
-    /**
-     * Run the database seeds.
-     */
-    public function run(): void
-    {
-        // Create permissions for payment verification workflow
-        $permissions = [
-            'verify_payments_cashier' => 'Verify membership payments as cashier (Tier 1)',
-            'verify_payments_accountant' => 'Verify membership payments as accountant (Tier 2)',
-            'verify_payments_chair' => 'Verify membership payments as chair (Tier 3)',
-            'activate_memberships' => 'Activate member accounts after payment approval',
-            'view_payment_verifications' => 'View payment verification dashboard',
-        ];
-
-        foreach ($permissions as $name => $description) {
-            Permission::firstOrCreate(
-                ['name' => $name],
-                ['guard_name' => 'web']
-            );
-            $this->command->info("Permission created: {$name}");
-        }
-
-        // Create roles for payment verification
-        $roles = [
-            'payment_cashier' => [
-                'permissions' => ['verify_payments_cashier', 'view_payment_verifications'],
-                'description' => 'Cashier - First tier payment verification',
-            ],
-            'payment_accountant' => [
-                'permissions' => ['verify_payments_accountant', 'view_payment_verifications'],
-                'description' => 'Accountant - Second tier payment verification',
-            ],
-            'payment_chair' => [
-                'permissions' => ['verify_payments_chair', 'view_payment_verifications'],
-                'description' => 'Chair - Final tier payment verification',
-            ],
-            'membership_manager' => [
-                'permissions' => ['activate_memberships', 'view_payment_verifications'],
-                'description' => 'Membership Manager - Can activate memberships after approval',
-            ],
-        ];
-
-        foreach ($roles as $roleName => $roleData) {
-            $role = Role::firstOrCreate(
-                ['name' => $roleName],
-                ['guard_name' => 'web']
-            );
-
-            // Assign permissions to role
-            $role->syncPermissions($roleData['permissions']);
-
-            $this->command->info("Role created: {$roleName} with permissions: " . implode(', ', $roleData['permissions']));
-        }
-
-        // Assign all payment verification permissions to admin role (if exists)
-        $adminRole = Role::where('name', 'admin')->first();
-        if ($adminRole) {
-            $adminRole->givePermissionTo([
-                'verify_payments_cashier',
-                'verify_payments_accountant',
-                'verify_payments_chair',
-                'activate_memberships',
-                'view_payment_verifications',
-            ]);
-            $this->command->info("Admin role updated with all payment verification permissions");
-        }
-    }
-}

database/seeders/RoleSeeder.php

@@ -1,27 +0,0 @@
-<?php
-
-namespace Database\Seeders;
-
-use Illuminate\Database\Seeder;
-use Spatie\Permission\Models\Role;
-
-class RoleSeeder extends Seeder
-{
-    public function run(): void
-    {
-        $roles = [
-            'admin' => 'Full system administrator',
-            'staff' => 'General staff with access to internal tools',
-            'cashier' => 'Handles payment recording and finance intake',
-            'accountant' => 'Reviews finance docs and approvals',
-            'chair' => 'Board chairperson for final approvals',
-        ];
-
-        collect($roles)->each(function ($description, $role) {
-            Role::updateOrCreate(
-                ['name' => $role, 'guard_name' => 'web'],
-                ['description' => $description]
-            );
-        });
-    }
-}

database/seeders/TestDataSeeder.php

@@ -38,8 +38,7 @@ class TestDataSeeder extends Seeder
 
         // Ensure required seeders have run
         $this->call([
-            RoleSeeder::class,
-            PaymentVerificationRolesSeeder::class,
+            FinancialWorkflowPermissionsSeeder::class,
             ChartOfAccountSeeder::class,
             IssueLabelSeeder::class,
         ]);
@@ -86,62 +85,68 @@ class TestDataSeeder extends Seeder
         $users = [];
 
         // 1. Super Admin
-        $admin = User::create([
-            'name' => 'Admin User',
-            'email' => 'admin@test.com',
-            'password' => Hash::make('password'),
-            'is_admin' => true,
-        ]);
+        $admin = User::firstOrCreate(
+            ['email' => 'admin@test.com'],
+            [
+                'name' => 'Admin User',
+                'password' => Hash::make('password'),
+            ]
+        );
         $admin->assignRole('admin');
         $users['admin'] = $admin;
 
-        // 2. Payment Cashier
-        $cashier = User::create([
-            'name' => 'Cashier User',
-            'email' => 'cashier@test.com',
-            'password' => Hash::make('password'),
-            'is_admin' => true,
-        ]);
-        $cashier->assignRole('payment_cashier');
+        // 2. Finance Cashier (整合原 payment_cashier)
+        $cashier = User::firstOrCreate(
+            ['email' => 'cashier@test.com'],
+            [
+                'name' => 'Cashier User',
+                'password' => Hash::make('password'),
+            ]
+        );
+        $cashier->assignRole('finance_cashier');
         $users['cashier'] = $cashier;
 
-        // 3. Payment Accountant
-        $accountant = User::create([
-            'name' => 'Accountant User',
-            'email' => 'accountant@test.com',
-            'password' => Hash::make('password'),
-            'is_admin' => true,
-        ]);
-        $accountant->assignRole('payment_accountant');
+        // 3. Finance Accountant (整合原 payment_accountant)
+        $accountant = User::firstOrCreate(
+            ['email' => 'accountant@test.com'],
+            [
+                'name' => 'Accountant User',
+                'password' => Hash::make('password'),
+            ]
+        );
+        $accountant->assignRole('finance_accountant');
         $users['accountant'] = $accountant;
 
-        // 4. Payment Chair
-        $chair = User::create([
-            'name' => 'Chair User',
-            'email' => 'chair@test.com',
-            'password' => Hash::make('password'),
-            'is_admin' => true,
-        ]);
-        $chair->assignRole('payment_chair');
+        // 4. Finance Chair (整合原 payment_chair)
+        $chair = User::firstOrCreate(
+            ['email' => 'chair@test.com'],
+            [
+                'name' => 'Chair User',
+                'password' => Hash::make('password'),
+            ]
+        );
+        $chair->assignRole('finance_chair');
         $users['chair'] = $chair;
 
         // 5. Membership Manager
-        $manager = User::create([
-            'name' => 'Membership Manager',
-            'email' => 'manager@test.com',
-            'password' => Hash::make('password'),
-            'is_admin' => true,
-        ]);
+        $manager = User::firstOrCreate(
+            ['email' => 'manager@test.com'],
+            [
+                'name' => 'Membership Manager',
+                'password' => Hash::make('password'),
+            ]
+        );
         $manager->assignRole('membership_manager');
         $users['manager'] = $manager;
 
         // 6. Regular Member User
-        $member = User::create([
-            'name' => 'Regular Member',
-            'email' => 'member@test.com',
-            'password' => Hash::make('password'),
-            'is_admin' => false,
-        ]);
+        $member = User::firstOrCreate(
+            ['email' => 'member@test.com'],
+            [
+                'name' => 'Regular Member',
+                'password' => Hash::make('password'),
+            ]
+        );
         $users['member'] = $member;
 
         return $users;
@@ -158,97 +163,107 @@ class TestDataSeeder extends Seeder
 
         // 5 Pending Members
         for ($i = 0; $i < 5; $i++) {
-            $members[] = Member::create([
-                'user_id' => $i === 0 ? $users['member']->id : null,
-                'full_name' => "待審核會員 {$counter}",
-                'email' => "pending{$counter}@test.com",
-                'phone' => '09' . str_pad($counter, 8, '0', STR_PAD_LEFT),
-                'address_line_1' => "測試地址 {$counter} 號",
-                'city' => $taiwanCities[array_rand($taiwanCities)],
-                'postal_code' => '100',
-                'membership_status' => Member::STATUS_PENDING,
-                'membership_type' => Member::TYPE_REGULAR,
-                'national_id_encrypted' => Crypt::encryptString('A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
-                'national_id_hash' => hash('sha256', 'A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
-            ]);
+            $members[] = Member::firstOrCreate(
+                ['email' => "pending{$counter}@test.com"],
+                [
+                    'user_id' => $i === 0 ? $users['member']->id : null,
+                    'full_name' => "待審核會員 {$counter}",
+                    'phone' => '09' . str_pad($counter, 8, '0', STR_PAD_LEFT),
+                    'address_line_1' => "測試地址 {$counter} 號",
+                    'city' => $taiwanCities[array_rand($taiwanCities)],
+                    'postal_code' => '100',
+                    'membership_status' => Member::STATUS_PENDING,
+                    'membership_type' => Member::TYPE_REGULAR,
+                    'national_id_encrypted' => Crypt::encryptString('A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
+                    'national_id_hash' => hash('sha256', 'A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
+                ]
+            );
             $counter++;
         }
 
         // 8 Active Members
         for ($i = 0; $i < 8; $i++) {
             $startDate = now()->subMonths(rand(1, 6));
-            $members[] = Member::create([
-                'user_id' => null,
-                'full_name' => "活躍會員 {$counter}",
-                'email' => "active{$counter}@test.com",
-                'phone' => '09' . str_pad($counter, 8, '0', STR_PAD_LEFT),
-                'address_line_1' => "測試地址 {$counter} 號",
-                'city' => $taiwanCities[array_rand($taiwanCities)],
-                'postal_code' => '100',
-                'membership_status' => Member::STATUS_ACTIVE,
-                'membership_type' => $i < 6 ? Member::TYPE_REGULAR : ($i === 6 ? Member::TYPE_HONORARY : Member::TYPE_STUDENT),
-                'membership_started_at' => $startDate,
-                'membership_expires_at' => $startDate->copy()->addYear(),
-                'emergency_contact_name' => "緊急聯絡人 {$counter}",
-                'emergency_contact_phone' => '02-12345678',
-                'national_id_encrypted' => Crypt::encryptString('A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
-                'national_id_hash' => hash('sha256', 'A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
-            ]);
+            $members[] = Member::firstOrCreate(
+                ['email' => "active{$counter}@test.com"],
+                [
+                    'user_id' => null,
+                    'full_name' => "活躍會員 {$counter}",
+                    'phone' => '09' . str_pad($counter, 8, '0', STR_PAD_LEFT),
+                    'address_line_1' => "測試地址 {$counter} 號",
+                    'city' => $taiwanCities[array_rand($taiwanCities)],
+                    'postal_code' => '100',
+                    'membership_status' => Member::STATUS_ACTIVE,
+                    'membership_type' => $i < 6 ? Member::TYPE_REGULAR : ($i === 6 ? Member::TYPE_HONORARY : Member::TYPE_STUDENT),
+                    'membership_started_at' => $startDate,
+                    'membership_expires_at' => $startDate->copy()->addYear(),
+                    'emergency_contact_name' => "緊急聯絡人 {$counter}",
+                    'emergency_contact_phone' => '02-12345678',
+                    'national_id_encrypted' => Crypt::encryptString('A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
+                    'national_id_hash' => hash('sha256', 'A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
+                ]
+            );
             $counter++;
         }
 
         // 3 Expired Members
         for ($i = 0; $i < 3; $i++) {
             $startDate = now()->subYears(2);
-            $members[] = Member::create([
-                'user_id' => null,
-                'full_name' => "過期會員 {$counter}",
-                'email' => "expired{$counter}@test.com",
-                'phone' => '09' . str_pad($counter, 8, '0', STR_PAD_LEFT),
-                'address_line_1' => "測試地址 {$counter} 號",
-                'city' => $taiwanCities[array_rand($taiwanCities)],
-                'postal_code' => '100',
-                'membership_status' => Member::STATUS_EXPIRED,
-                'membership_type' => Member::TYPE_REGULAR,
-                'membership_started_at' => $startDate,
-                'membership_expires_at' => $startDate->copy()->addYear(),
-                'national_id_encrypted' => Crypt::encryptString('A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
-                'national_id_hash' => hash('sha256', 'A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
-            ]);
+            $members[] = Member::firstOrCreate(
+                ['email' => "expired{$counter}@test.com"],
+                [
+                    'user_id' => null,
+                    'full_name' => "過期會員 {$counter}",
+                    'phone' => '09' . str_pad($counter, 8, '0', STR_PAD_LEFT),
+                    'address_line_1' => "測試地址 {$counter} 號",
+                    'city' => $taiwanCities[array_rand($taiwanCities)],
+                    'postal_code' => '100',
+                    'membership_status' => Member::STATUS_EXPIRED,
+                    'membership_type' => Member::TYPE_REGULAR,
+                    'membership_started_at' => $startDate,
+                    'membership_expires_at' => $startDate->copy()->addYear(),
+                    'national_id_encrypted' => Crypt::encryptString('A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
+                    'national_id_hash' => hash('sha256', 'A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
+                ]
+            );
             $counter++;
         }
 
         // 2 Suspended Members
         for ($i = 0; $i < 2; $i++) {
-            $members[] = Member::create([
-                'user_id' => null,
-                'full_name' => "停權會員 {$counter}",
-                'email' => "suspended{$counter}@test.com",
-                'phone' => '09' . str_pad($counter, 8, '0', STR_PAD_LEFT),
-                'address_line_1' => "測試地址 {$counter} 號",
-                'city' => $taiwanCities[array_rand($taiwanCities)],
-                'postal_code' => '100',
-                'membership_status' => Member::STATUS_SUSPENDED,
-                'membership_type' => Member::TYPE_REGULAR,
-                'national_id_encrypted' => Crypt::encryptString('A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
-                'national_id_hash' => hash('sha256', 'A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
-            ]);
+            $members[] = Member::firstOrCreate(
+                ['email' => "suspended{$counter}@test.com"],
+                [
+                    'user_id' => null,
+                    'full_name' => "停權會員 {$counter}",
+                    'phone' => '09' . str_pad($counter, 8, '0', STR_PAD_LEFT),
+                    'address_line_1' => "測試地址 {$counter} 號",
+                    'city' => $taiwanCities[array_rand($taiwanCities)],
+                    'postal_code' => '100',
+                    'membership_status' => Member::STATUS_SUSPENDED,
+                    'membership_type' => Member::TYPE_REGULAR,
+                    'national_id_encrypted' => Crypt::encryptString('A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
+                    'national_id_hash' => hash('sha256', 'A' . str_pad($counter, 9, '0', STR_PAD_LEFT)),
+                ]
+            );
             $counter++;
         }
 
         // 2 Additional Pending Members (total 20)
         for ($i = 0; $i < 2; $i++) {
-            $members[] = Member::create([
-                'user_id' => null,
-                'full_name' => "新申請會員 {$counter}",
-                'email' => "newmember{$counter}@test.com",
-                'phone' => '09' . str_pad($counter, 8, '0', STR_PAD_LEFT),
-                'address_line_1' => "測試地址 {$counter} 號",
-                'city' => $taiwanCities[array_rand($taiwanCities)],
-                'postal_code' => '100',
-                'membership_status' => Member::STATUS_PENDING,
-                'membership_type' => Member::TYPE_REGULAR,
-            ]);
+            $members[] = Member::firstOrCreate(
+                ['email' => "newmember{$counter}@test.com"],
+                [
+                    'user_id' => null,
+                    'full_name' => "新申請會員 {$counter}",
+                    'phone' => '09' . str_pad($counter, 8, '0', STR_PAD_LEFT),
+                    'address_line_1' => "測試地址 {$counter} 號",
+                    'city' => $taiwanCities[array_rand($taiwanCities)],
+                    'postal_code' => '100',
+                    'membership_status' => Member::STATUS_PENDING,
+                    'membership_type' => Member::TYPE_REGULAR,
+                ]
+            );
             $counter++;
         }
 
@@ -264,38 +279,41 @@ class TestDataSeeder extends Seeder
         $paymentMethods = [
             MembershipPayment::METHOD_BANK_TRANSFER,
             MembershipPayment::METHOD_CASH,
-            MembershipPayment::METHOD_CHECK,
         ];
 
         // 10 Pending Payments
         for ($i = 0; $i < 10; $i++) {
-            $payments[] = MembershipPayment::create([
-                'member_id' => $members[$i]->id,
-                'amount' => 1000,
-                'paid_at' => now()->subDays(rand(1, 10)),
-                'payment_method' => $paymentMethods[array_rand($paymentMethods)],
-                'reference' => 'REF-' . str_pad($i + 1, 5, '0', STR_PAD_LEFT),
-                'receipt_path' => 'receipts/test-receipt-' . ($i + 1) . '.pdf',
-                'status' => MembershipPayment::STATUS_PENDING,
-                'notes' => '待審核的繳費記錄',
-            ]);
+            $payments[] = MembershipPayment::firstOrCreate(
+                ['reference' => 'REF-' . str_pad($i + 1, 5, '0', STR_PAD_LEFT)],
+                [
+                    'member_id' => $members[$i]->id,
+                    'amount' => 1000,
+                    'paid_at' => now()->subDays(rand(1, 10)),
+                    'payment_method' => $paymentMethods[array_rand($paymentMethods)],
+                    'receipt_path' => 'receipts/test-receipt-' . ($i + 1) . '.pdf',
+                    'status' => MembershipPayment::STATUS_PENDING,
+                    'notes' => '待審核的繳費記錄',
+                ]
+            );
         }
 
         // 8 Approved by Cashier
         for ($i = 10; $i < 18; $i++) {
-            $payments[] = MembershipPayment::create([
-                'member_id' => $members[$i % count($members)]->id,
-                'amount' => 1000,
-                'paid_at' => now()->subDays(rand(5, 15)),
-                'payment_method' => $paymentMethods[array_rand($paymentMethods)],
-                'reference' => 'REF-' . str_pad($i + 1, 5, '0', STR_PAD_LEFT),
-                'receipt_path' => 'receipts/test-receipt-' . ($i + 1) . '.pdf',
-                'status' => MembershipPayment::STATUS_APPROVED_CASHIER,
-                'verified_by_cashier_id' => $users['cashier']->id,
-                'cashier_verified_at' => now()->subDays(rand(3, 12)),
-                'cashier_notes' => '收據已核對，金額無誤',
-                'notes' => '已通過出納審核',
-            ]);
+            $payments[] = MembershipPayment::firstOrCreate(
+                ['reference' => 'REF-' . str_pad($i + 1, 5, '0', STR_PAD_LEFT)],
+                [
+                    'member_id' => $members[$i % count($members)]->id,
+                    'amount' => 1000,
+                    'paid_at' => now()->subDays(rand(5, 15)),
+                    'payment_method' => $paymentMethods[array_rand($paymentMethods)],
+                    'receipt_path' => 'receipts/test-receipt-' . ($i + 1) . '.pdf',
+                    'status' => MembershipPayment::STATUS_APPROVED_CASHIER,
+                    'verified_by_cashier_id' => $users['cashier']->id,
+                    'cashier_verified_at' => now()->subDays(rand(3, 12)),
+                    'cashier_notes' => '收據已核對，金額無誤',
+                    'notes' => '已通過出納審核',
+                ]
+            );
         }
 
         // 6 Approved by Accountant
@@ -303,22 +321,24 @@ class TestDataSeeder extends Seeder
             $cashierVerifiedAt = now()->subDays(rand(10, 20));
             $accountantVerifiedAt = $cashierVerifiedAt->copy()->addDays(rand(1, 3));
 
-            $payments[] = MembershipPayment::create([
-                'member_id' => $members[$i % count($members)]->id,
-                'amount' => 1000,
-                'paid_at' => now()->subDays(rand(15, 25)),
-                'payment_method' => $paymentMethods[array_rand($paymentMethods)],
-                'reference' => 'REF-' . str_pad($i + 1, 5, '0', STR_PAD_LEFT),
-                'receipt_path' => 'receipts/test-receipt-' . ($i + 1) . '.pdf',
-                'status' => MembershipPayment::STATUS_APPROVED_ACCOUNTANT,
-                'verified_by_cashier_id' => $users['cashier']->id,
-                'cashier_verified_at' => $cashierVerifiedAt,
-                'cashier_notes' => '收據已核對，金額無誤',
-                'verified_by_accountant_id' => $users['accountant']->id,
-                'accountant_verified_at' => $accountantVerifiedAt,
-                'accountant_notes' => '帳務核對完成',
-                'notes' => '已通過會計審核',
-            ]);
+            $payments[] = MembershipPayment::firstOrCreate(
+                ['reference' => 'REF-' . str_pad($i + 1, 5, '0', STR_PAD_LEFT)],
+                [
+                    'member_id' => $members[$i % count($members)]->id,
+                    'amount' => 1000,
+                    'paid_at' => now()->subDays(rand(15, 25)),
+                    'payment_method' => $paymentMethods[array_rand($paymentMethods)],
+                    'receipt_path' => 'receipts/test-receipt-' . ($i + 1) . '.pdf',
+                    'status' => MembershipPayment::STATUS_APPROVED_ACCOUNTANT,
+                    'verified_by_cashier_id' => $users['cashier']->id,
+                    'cashier_verified_at' => $cashierVerifiedAt,
+                    'cashier_notes' => '收據已核對，金額無誤',
+                    'verified_by_accountant_id' => $users['accountant']->id,
+                    'accountant_verified_at' => $accountantVerifiedAt,
+                    'accountant_notes' => '帳務核對完成',
+                    'notes' => '已通過會計審核',
+                ]
+            );
         }
 
         // 4 Fully Approved (Chair approved - member activated)
@@ -327,42 +347,46 @@ class TestDataSeeder extends Seeder
             $accountantVerifiedAt = $cashierVerifiedAt->copy()->addDays(rand(1, 3));
             $chairVerifiedAt = $accountantVerifiedAt->copy()->addDays(rand(1, 2));
 
-            $payments[] = MembershipPayment::create([
-                'member_id' => $members[$i % count($members)]->id,
-                'amount' => 1000,
-                'paid_at' => now()->subDays(rand(25, 35)),
-                'payment_method' => $paymentMethods[array_rand($paymentMethods)],
-                'reference' => 'REF-' . str_pad($i + 1, 5, '0', STR_PAD_LEFT),
-                'receipt_path' => 'receipts/test-receipt-' . ($i + 1) . '.pdf',
-                'status' => MembershipPayment::STATUS_APPROVED_CHAIR,
-                'verified_by_cashier_id' => $users['cashier']->id,
-                'cashier_verified_at' => $cashierVerifiedAt,
-                'cashier_notes' => '收據已核對，金額無誤',
-                'verified_by_accountant_id' => $users['accountant']->id,
-                'accountant_verified_at' => $accountantVerifiedAt,
-                'accountant_notes' => '帳務核對完成',
-                'verified_by_chair_id' => $users['chair']->id,
-                'chair_verified_at' => $chairVerifiedAt,
-                'chair_notes' => '最終批准',
-                'notes' => '已完成三階段審核',
-            ]);
+            $payments[] = MembershipPayment::firstOrCreate(
+                ['reference' => 'REF-' . str_pad($i + 1, 5, '0', STR_PAD_LEFT)],
+                [
+                    'member_id' => $members[$i % count($members)]->id,
+                    'amount' => 1000,
+                    'paid_at' => now()->subDays(rand(25, 35)),
+                    'payment_method' => $paymentMethods[array_rand($paymentMethods)],
+                    'receipt_path' => 'receipts/test-receipt-' . ($i + 1) . '.pdf',
+                    'status' => MembershipPayment::STATUS_APPROVED_CHAIR,
+                    'verified_by_cashier_id' => $users['cashier']->id,
+                    'cashier_verified_at' => $cashierVerifiedAt,
+                    'cashier_notes' => '收據已核對，金額無誤',
+                    'verified_by_accountant_id' => $users['accountant']->id,
+                    'accountant_verified_at' => $accountantVerifiedAt,
+                    'accountant_notes' => '帳務核對完成',
+                    'verified_by_chair_id' => $users['chair']->id,
+                    'chair_verified_at' => $chairVerifiedAt,
+                    'chair_notes' => '最終批准',
+                    'notes' => '已完成三階段審核',
+                ]
+            );
         }
 
         // 2 Rejected Payments
         for ($i = 28; $i < 30; $i++) {
-            $payments[] = MembershipPayment::create([
-                'member_id' => $members[$i % count($members)]->id,
-                'amount' => 1000,
-                'paid_at' => now()->subDays(rand(5, 10)),
-                'payment_method' => $paymentMethods[array_rand($paymentMethods)],
-                'reference' => 'REF-' . str_pad($i + 1, 5, '0', STR_PAD_LEFT),
-                'receipt_path' => 'receipts/test-receipt-' . ($i + 1) . '.pdf',
-                'status' => MembershipPayment::STATUS_REJECTED,
-                'rejected_by_user_id' => $users['cashier']->id,
-                'rejected_at' => now()->subDays(rand(3, 8)),
-                'rejection_reason' => $i === 28 ? '收據影像不清晰，無法辨識' : '金額與收據不符',
-                'notes' => '已退回',
-            ]);
+            $payments[] = MembershipPayment::firstOrCreate(
+                ['reference' => 'REF-' . str_pad($i + 1, 5, '0', STR_PAD_LEFT)],
+                [
+                    'member_id' => $members[$i % count($members)]->id,
+                    'amount' => 1000,
+                    'paid_at' => now()->subDays(rand(5, 10)),
+                    'payment_method' => $paymentMethods[array_rand($paymentMethods)],
+                    'receipt_path' => 'receipts/test-receipt-' . ($i + 1) . '.pdf',
+                    'status' => MembershipPayment::STATUS_REJECTED,
+                    'rejected_by_user_id' => $users['cashier']->id,
+                    'rejected_at' => now()->subDays(rand(3, 8)),
+                    'rejection_reason' => $i === 28 ? '收據影像不清晰，無法辨識' : '金額與收據不符',
+                    'notes' => '已退回',
+                ]
+            );
         }
 
         return $payments;
@@ -747,12 +771,12 @@ class TestDataSeeder extends Seeder
         $this->command->table(
             ['Role', 'Email', 'Password', 'Permissions'],
             [
-                ['Admin', 'admin@test.com', 'password', 'All permissions'],
-                ['Cashier', 'cashier@test.com', 'password', 'Tier 1 payment verification'],
-                ['Accountant', 'accountant@test.com', 'password', 'Tier 2 payment verification'],
-                ['Chair', 'chair@test.com', 'password', 'Tier 3 payment verification'],
-                ['Manager', 'manager@test.com', 'password', 'Membership activation'],
-                ['Member', 'member@test.com', 'password', 'Member dashboard access'],
+                ['Admin (admin)', 'admin@test.com', 'password', 'All permissions'],
+                ['Finance Cashier (finance_cashier)', 'cashier@test.com', 'password', 'Payment + Finance cashier'],
+                ['Finance Accountant (finance_accountant)', 'accountant@test.com', 'password', 'Payment + Finance accountant'],
+                ['Finance Chair (finance_chair)', 'chair@test.com', 'password', 'Payment + Finance chair'],
+                ['Membership Manager (membership_manager)', 'manager@test.com', 'password', 'Membership activation'],
+                ['Member (no role)', 'member@test.com', 'password', 'Member dashboard access'],
             ]
         );
         $this->command->info('━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━');