'1101', 'account_name_zh' => '現金', 'account_name_en' => 'Cash', 'account_type' => 'asset', 'category' => '流動資產', 'display_order' => 10, ], [ 'account_code' => '1102', 'account_name_zh' => '零用金', 'account_name_en' => 'Petty Cash', 'account_type' => 'asset', 'category' => '流動資產', 'display_order' => 20, ], [ 'account_code' => '1201', 'account_name_zh' => '銀行存款', 'account_name_en' => 'Bank Deposits', 'account_type' => 'asset', 'category' => '流動資產', 'display_order' => 30, ], [ 'account_code' => '1301', 'account_name_zh' => '應收帳款', 'account_name_en' => 'Accounts Receivable', 'account_type' => 'asset', 'category' => '流動資產', 'display_order' => 40, ], [ 'account_code' => '1302', 'account_name_zh' => '其他應收款', 'account_name_en' => 'Other Receivables', 'account_type' => 'asset', 'category' => '流動資產', 'display_order' => 50, ], [ 'account_code' => '1401', 'account_name_zh' => '土地', 'account_name_en' => 'Land', 'account_type' => 'asset', 'category' => '固定資產', 'display_order' => 60, ], [ 'account_code' => '1402', 'account_name_zh' => '房屋及建築', 'account_name_en' => 'Buildings', 'account_type' => 'asset', 'category' => '固定資產', 'display_order' => 70, ], [ 'account_code' => '1403', 'account_name_zh' => '機器設備', 'account_name_en' => 'Machinery & Equipment', 'account_type' => 'asset', 'category' => '固定資產', 'display_order' => 80, ], [ 'account_code' => '1404', 'account_name_zh' => '辦公設備', 'account_name_en' => 'Office Equipment', 'account_type' => 'asset', 'category' => '固定資產', 'display_order' => 90, ], [ 'account_code' => '1405', 'account_name_zh' => '電腦設備', 'account_name_en' => 'Computer Equipment', 'account_type' => 'asset', 'category' => '固定資產', 'display_order' => 100, ], [ 'account_code' => '1501', 'account_name_zh' => '存出保證金', 'account_name_en' => 'Guarantee Deposits Paid', 'account_type' => 'asset', 'category' => '其他資產', 'display_order' => 110, ], // Liabilities (負債) - 2xxx [ 'account_code' => '2101', 'account_name_zh' => '應付帳款', 'account_name_en' => 'Accounts Payable', 'account_type' => 'liability', 'category' => '流動負債', 'display_order' => 200, ], [ 'account_code' => '2102', 'account_name_zh' => '應付薪資', 'account_name_en' => 'Salaries Payable', 'account_type' => 'liability', 'category' => '流動負債', 'display_order' => 210, ], [ 'account_code' => '2103', 'account_name_zh' => '應付費用', 'account_name_en' => 'Accrued Expenses', 'account_type' => 'liability', 'category' => '流動負債', 'display_order' => 220, ], [ 'account_code' => '2104', 'account_name_zh' => '代收款', 'account_name_en' => 'Collections for Others', 'account_type' => 'liability', 'category' => '流動負債', 'display_order' => 230, ], [ 'account_code' => '2201', 'account_name_zh' => '長期借款', 'account_name_en' => 'Long-term Loans', 'account_type' => 'liability', 'category' => '長期負債', 'display_order' => 240, ], // Net Assets/Fund Balance (淨資產/基金) - 3xxx [ 'account_code' => '3101', 'account_name_zh' => '累積餘絀', 'account_name_en' => 'Accumulated Surplus/Deficit', 'account_type' => 'net_asset', 'category' => '淨資產', 'display_order' => 300, ], [ 'account_code' => '3102', 'account_name_zh' => '本期餘絀', 'account_name_en' => 'Current Period Surplus/Deficit', 'account_type' => 'net_asset', 'category' => '淨資產', 'display_order' => 310, ], [ 'account_code' => '3201', 'account_name_zh' => '基金', 'account_name_en' => 'Fund Balance', 'account_type' => 'net_asset', 'category' => '基金', 'display_order' => 320, ], // Income (收入) - 4xxx [ 'account_code' => '4101', 'account_name_zh' => '會費收入', 'account_name_en' => 'Membership Dues', 'account_type' => 'income', 'category' => '會費收入', 'display_order' => 400, 'description' => '會員繳交之常年會費', ], [ 'account_code' => '4102', 'account_name_zh' => '入會費收入', 'account_name_en' => 'Entrance Fees', 'account_type' => 'income', 'category' => '會費收入', 'display_order' => 410, 'description' => '新會員入會費', ], [ 'account_code' => '4201', 'account_name_zh' => '捐贈收入', 'account_name_en' => 'Donation Income', 'account_type' => 'income', 'category' => '捐贈收入', 'display_order' => 420, 'description' => '個人或團體捐贈', ], [ 'account_code' => '4202', 'account_name_zh' => '企業捐贈收入', 'account_name_en' => 'Corporate Donations', 'account_type' => 'income', 'category' => '捐贈收入', 'display_order' => 430, 'description' => '企業捐贈', ], [ 'account_code' => '4301', 'account_name_zh' => '政府補助收入', 'account_name_en' => 'Government Grants', 'account_type' => 'income', 'category' => '補助收入', 'display_order' => 440, 'description' => '政府機關補助款', ], [ 'account_code' => '4302', 'account_name_zh' => '計畫補助收入', 'account_name_en' => 'Project Grants', 'account_type' => 'income', 'category' => '補助收入', 'display_order' => 450, 'description' => '專案計畫補助', ], [ 'account_code' => '4401', 'account_name_zh' => '利息收入', 'account_name_en' => 'Interest Income', 'account_type' => 'income', 'category' => '其他收入', 'display_order' => 460, ], [ 'account_code' => '4402', 'account_name_zh' => '活動報名費收入', 'account_name_en' => 'Activity Registration Fees', 'account_type' => 'income', 'category' => '其他收入', 'display_order' => 470, 'description' => '各項活動報名費', ], [ 'account_code' => '4901', 'account_name_zh' => '雜項收入', 'account_name_en' => 'Miscellaneous Income', 'account_type' => 'income', 'category' => '其他收入', 'display_order' => 480, ], // Expenses (支出) - 5xxx // Personnel Expenses (人事費) [ 'account_code' => '5101', 'account_name_zh' => '薪資支出', 'account_name_en' => 'Salaries & Wages', 'account_type' => 'expense', 'category' => '人事費', 'display_order' => 500, ], [ 'account_code' => '5102', 'account_name_zh' => '勞健保費', 'account_name_en' => 'Labor & Health Insurance', 'account_type' => 'expense', 'category' => '人事費', 'display_order' => 510, ], [ 'account_code' => '5103', 'account_name_zh' => '退休金提撥', 'account_name_en' => 'Pension Contributions', 'account_type' => 'expense', 'category' => '人事費', 'display_order' => 520, ], [ 'account_code' => '5104', 'account_name_zh' => '加班費', 'account_name_en' => 'Overtime Pay', 'account_type' => 'expense', 'category' => '人事費', 'display_order' => 530, ], [ 'account_code' => '5105', 'account_name_zh' => '員工福利', 'account_name_en' => 'Employee Benefits', 'account_type' => 'expense', 'category' => '人事費', 'display_order' => 540, ], // Operating Expenses (業務費) [ 'account_code' => '5201', 'account_name_zh' => '租金支出', 'account_name_en' => 'Rent Expense', 'account_type' => 'expense', 'category' => '業務費', 'display_order' => 550, ], [ 'account_code' => '5202', 'account_name_zh' => '水電費', 'account_name_en' => 'Utilities', 'account_type' => 'expense', 'category' => '業務費', 'display_order' => 560, ], [ 'account_code' => '5203', 'account_name_zh' => '郵電費', 'account_name_en' => 'Postage & Telecommunications', 'account_type' => 'expense', 'category' => '業務費', 'display_order' => 570, ], [ 'account_code' => '5204', 'account_name_zh' => '文具用品', 'account_name_en' => 'Office Supplies', 'account_type' => 'expense', 'category' => '業務費', 'display_order' => 580, ], [ 'account_code' => '5205', 'account_name_zh' => '印刷費', 'account_name_en' => 'Printing Expenses', 'account_type' => 'expense', 'category' => '業務費', 'display_order' => 590, ], [ 'account_code' => '5206', 'account_name_zh' => '旅運費', 'account_name_en' => 'Travel & Transportation', 'account_type' => 'expense', 'category' => '業務費', 'display_order' => 600, ], [ 'account_code' => '5207', 'account_name_zh' => '保險費', 'account_name_en' => 'Insurance Premiums', 'account_type' => 'expense', 'category' => '業務費', 'display_order' => 610, ], [ 'account_code' => '5208', 'account_name_zh' => '修繕費', 'account_name_en' => 'Repairs & Maintenance', 'account_type' => 'expense', 'category' => '業務費', 'display_order' => 620, ], [ 'account_code' => '5209', 'account_name_zh' => '會議費', 'account_name_en' => 'Meeting Expenses', 'account_type' => 'expense', 'category' => '業務費', 'display_order' => 630, ], // Program/Activity Expenses (活動費) [ 'account_code' => '5301', 'account_name_zh' => '活動場地費', 'account_name_en' => 'Activity Venue Rental', 'account_type' => 'expense', 'category' => '活動費', 'display_order' => 640, ], [ 'account_code' => '5302', 'account_name_zh' => '活動講師費', 'account_name_en' => 'Speaker/Instructor Fees', 'account_type' => 'expense', 'category' => '活動費', 'display_order' => 650, ], [ 'account_code' => '5303', 'account_name_zh' => '活動餐費', 'account_name_en' => 'Activity Catering', 'account_type' => 'expense', 'category' => '活動費', 'display_order' => 660, ], [ 'account_code' => '5304', 'account_name_zh' => '活動材料費', 'account_name_en' => 'Activity Materials', 'account_type' => 'expense', 'category' => '活動費', 'display_order' => 670, ], [ 'account_code' => '5305', 'account_name_zh' => '活動宣傳費', 'account_name_en' => 'Activity Promotion', 'account_type' => 'expense', 'category' => '活動費', 'display_order' => 680, ], // Administrative Expenses (行政管理費) [ 'account_code' => '5401', 'account_name_zh' => '稅捐', 'account_name_en' => 'Taxes', 'account_type' => 'expense', 'category' => '行政管理費', 'display_order' => 690, ], [ 'account_code' => '5402', 'account_name_zh' => '規費', 'account_name_en' => 'Administrative Fees', 'account_type' => 'expense', 'category' => '行政管理費', 'display_order' => 700, ], [ 'account_code' => '5403', 'account_name_zh' => '銀行手續費', 'account_name_en' => 'Bank Service Charges', 'account_type' => 'expense', 'category' => '行政管理費', 'display_order' => 710, ], [ 'account_code' => '5404', 'account_name_zh' => '電腦網路費', 'account_name_en' => 'IT & Network Expenses', 'account_type' => 'expense', 'category' => '行政管理費', 'display_order' => 720, ], [ 'account_code' => '5405', 'account_name_zh' => '專業服務費', 'account_name_en' => 'Professional Services', 'account_type' => 'expense', 'category' => '行政管理費', 'display_order' => 730, 'description' => '會計師、律師等專業服務費', ], [ 'account_code' => '5406', 'account_name_zh' => '折舊費用', 'account_name_en' => 'Depreciation', 'account_type' => 'expense', 'category' => '行政管理費', 'display_order' => 740, ], // Other Expenses (其他支出) [ 'account_code' => '5901', 'account_name_zh' => '雜項支出', 'account_name_en' => 'Miscellaneous Expenses', 'account_type' => 'expense', 'category' => '其他支出', 'display_order' => 750, ], [ 'account_code' => '5902', 'account_name_zh' => '呆帳損失', 'account_name_en' => 'Bad Debt Expense', 'account_type' => 'expense', 'category' => '其他支出', 'display_order' => 760, ], ]; foreach ($accounts as $account) { ChartOfAccount::firstOrCreate( ['account_code' => $account['account_code']], $account ); } } }