Gbanyan
642b879dd4
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>
447 lines
12 KiB
PHP
447 lines
12 KiB
PHP
<?php
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namespace App\Models;
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use Illuminate\Database\Eloquent\Factories\HasFactory;
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use Illuminate\Database\Eloquent\Model;
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use Illuminate\Database\Eloquent\Relations\BelongsTo;
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use Illuminate\Database\Eloquent\Relations\HasMany;
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use Illuminate\Support\Facades\DB;
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class Income extends Model
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{
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use HasFactory;
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// 收入類型常數
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const TYPE_MEMBERSHIP_FEE = 'membership_fee'; // 會費收入
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const TYPE_ENTRANCE_FEE = 'entrance_fee'; // 入會費收入
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const TYPE_DONATION = 'donation'; // 捐款收入
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const TYPE_ACTIVITY = 'activity'; // 活動收入
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const TYPE_GRANT = 'grant'; // 補助收入
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const TYPE_INTEREST = 'interest'; // 利息收入
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const TYPE_OTHER = 'other'; // 其他收入
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// 狀態常數
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const STATUS_PENDING = 'pending'; // 待確認
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const STATUS_CONFIRMED = 'confirmed'; // 已確認
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const STATUS_CANCELLED = 'cancelled'; // 已取消
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// 付款方式常數
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const PAYMENT_METHOD_CASH = 'cash';
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const PAYMENT_METHOD_BANK_TRANSFER = 'bank_transfer';
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const PAYMENT_METHOD_CHECK = 'check';
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protected $fillable = [
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'income_number',
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'title',
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'description',
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'income_date',
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'amount',
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'income_type',
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'chart_of_account_id',
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'payment_method',
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'bank_account',
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'payer_name',
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'receipt_number',
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'transaction_reference',
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'attachment_path',
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'member_id',
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'status',
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'recorded_by_cashier_id',
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'recorded_at',
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'confirmed_by_accountant_id',
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'confirmed_at',
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'cashier_ledger_entry_id',
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'notes',
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];
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protected $casts = [
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'income_date' => 'date',
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'amount' => 'decimal:2',
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'recorded_at' => 'datetime',
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'confirmed_at' => 'datetime',
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];
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/**
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* Boot 方法 - 自動產生收入編號
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*/
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protected static function boot()
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{
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parent::boot();
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static::creating(function ($income) {
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if (empty($income->income_number)) {
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$income->income_number = self::generateIncomeNumber();
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}
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if (empty($income->recorded_at)) {
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$income->recorded_at = now();
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}
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});
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}
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/**
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* 產生收入編號 INC-2025-0001
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*/
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public static function generateIncomeNumber(): string
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{
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$year = date('Y');
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$prefix = "INC-{$year}-";
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$lastIncome = self::where('income_number', 'like', "{$prefix}%")
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->orderBy('income_number', 'desc')
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->first();
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if ($lastIncome) {
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$lastNumber = (int) substr($lastIncome->income_number, -4);
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$newNumber = $lastNumber + 1;
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} else {
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$newNumber = 1;
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}
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return $prefix . str_pad($newNumber, 4, '0', STR_PAD_LEFT);
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}
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// ========== 關聯 ==========
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/**
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* 會計科目
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*/
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public function chartOfAccount(): BelongsTo
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{
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return $this->belongsTo(ChartOfAccount::class);
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}
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/**
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* 關聯會員
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*/
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public function member(): BelongsTo
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{
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return $this->belongsTo(Member::class);
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}
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/**
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* 記錄的出納人員
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*/
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public function recordedByCashier(): BelongsTo
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{
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return $this->belongsTo(User::class, 'recorded_by_cashier_id');
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}
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/**
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* 確認的會計人員
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*/
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public function confirmedByAccountant(): BelongsTo
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{
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return $this->belongsTo(User::class, 'confirmed_by_accountant_id');
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}
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/**
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* 關聯的出納日記帳
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*/
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public function cashierLedgerEntry(): BelongsTo
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{
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return $this->belongsTo(CashierLedgerEntry::class);
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}
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/**
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* 會計分錄
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*/
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public function accountingEntries(): HasMany
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{
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return $this->hasMany(AccountingEntry::class);
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}
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// ========== 狀態查詢 ==========
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/**
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* 是否待確認
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*/
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public function isPending(): bool
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{
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return $this->status === self::STATUS_PENDING;
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}
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/**
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* 是否已確認
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*/
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public function isConfirmed(): bool
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{
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return $this->status === self::STATUS_CONFIRMED;
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}
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/**
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* 是否已取消
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*/
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public function isCancelled(): bool
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{
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return $this->status === self::STATUS_CANCELLED;
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}
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/**
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* 是否可以被會計確認
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*/
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public function canBeConfirmed(): bool
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{
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return $this->status === self::STATUS_PENDING;
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}
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/**
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* 是否可以被取消
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*/
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public function canBeCancelled(): bool
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{
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return $this->status === self::STATUS_PENDING;
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}
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// ========== 業務方法 ==========
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/**
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* 會計確認收入
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*/
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public function confirmByAccountant(User $accountant): void
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{
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if (!$this->canBeConfirmed()) {
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throw new \Exception('此收入無法確認');
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}
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DB::transaction(function () use ($accountant) {
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// 1. 更新收入狀態
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$this->update([
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'status' => self::STATUS_CONFIRMED,
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'confirmed_by_accountant_id' => $accountant->id,
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'confirmed_at' => now(),
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]);
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// 2. 產生出納日記帳記錄
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$ledgerEntry = $this->createCashierLedgerEntry();
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// 3. 產生會計分錄
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$this->generateAccountingEntries();
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});
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}
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/**
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* 取消收入
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*/
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public function cancel(): void
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{
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if (!$this->canBeCancelled()) {
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throw new \Exception('此收入無法取消');
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}
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$this->update([
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'status' => self::STATUS_CANCELLED,
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]);
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}
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/**
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* 建立出納日記帳記錄
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*/
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protected function createCashierLedgerEntry(): CashierLedgerEntry
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{
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$bankAccount = $this->bank_account ?? 'Main Account';
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$balanceBefore = CashierLedgerEntry::getLatestBalance($bankAccount);
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$ledgerEntry = CashierLedgerEntry::create([
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'entry_date' => $this->income_date,
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'entry_type' => CashierLedgerEntry::ENTRY_TYPE_RECEIPT,
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'payment_method' => $this->payment_method,
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'bank_account' => $bankAccount,
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'amount' => $this->amount,
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'balance_before' => $balanceBefore,
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'balance_after' => $balanceBefore + $this->amount,
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'receipt_number' => $this->receipt_number,
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'transaction_reference' => $this->transaction_reference,
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'recorded_by_cashier_id' => $this->recorded_by_cashier_id,
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'recorded_at' => now(),
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'notes' => "收入確認：{$this->title} ({$this->income_number})",
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]);
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$this->update(['cashier_ledger_entry_id' => $ledgerEntry->id]);
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return $ledgerEntry;
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}
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/**
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* 產生會計分錄
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*/
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protected function generateAccountingEntries(): void
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{
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// 借方：資產帳戶（現金或銀行存款）
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$assetAccountId = $this->getAssetAccountId();
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AccountingEntry::create([
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'income_id' => $this->id,
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'chart_of_account_id' => $assetAccountId,
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'entry_type' => AccountingEntry::ENTRY_TYPE_DEBIT,
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'amount' => $this->amount,
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'entry_date' => $this->income_date,
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'description' => "收入：{$this->title} ({$this->income_number})",
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]);
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// 貸方：收入科目
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AccountingEntry::create([
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'income_id' => $this->id,
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'chart_of_account_id' => $this->chart_of_account_id,
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'entry_type' => AccountingEntry::ENTRY_TYPE_CREDIT,
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'amount' => $this->amount,
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'entry_date' => $this->income_date,
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'description' => "收入：{$this->title} ({$this->income_number})",
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]);
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}
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/**
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* 根據付款方式取得資產帳戶 ID
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*/
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protected function getAssetAccountId(): int
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{
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$accountCode = match ($this->payment_method) {
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self::PAYMENT_METHOD_BANK_TRANSFER => '1201', // 銀行存款
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self::PAYMENT_METHOD_CHECK => '1201', // 銀行存款
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default => '1101', // 現金
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};
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return ChartOfAccount::where('account_code', $accountCode)->value('id') ?? 1;
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}
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// ========== 文字取得 ==========
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/**
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* 取得收入類型文字
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*/
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public function getIncomeTypeText(): string
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{
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return match ($this->income_type) {
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self::TYPE_MEMBERSHIP_FEE => '會費收入',
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self::TYPE_ENTRANCE_FEE => '入會費收入',
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self::TYPE_DONATION => '捐款收入',
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self::TYPE_ACTIVITY => '活動收入',
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self::TYPE_GRANT => '補助收入',
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self::TYPE_INTEREST => '利息收入',
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self::TYPE_OTHER => '其他收入',
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default => '未知',
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};
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}
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/**
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* 取得狀態文字
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*/
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public function getStatusText(): string
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{
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return match ($this->status) {
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self::STATUS_PENDING => '待確認',
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self::STATUS_CONFIRMED => '已確認',
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self::STATUS_CANCELLED => '已取消',
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default => '未知',
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};
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}
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/**
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* 取得付款方式文字
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*/
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public function getPaymentMethodText(): string
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{
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return match ($this->payment_method) {
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self::PAYMENT_METHOD_CASH => '現金',
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self::PAYMENT_METHOD_BANK_TRANSFER => '銀行轉帳',
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self::PAYMENT_METHOD_CHECK => '支票',
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default => '未知',
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};
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}
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/**
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* 取得狀態標籤屬性
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*/
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public function getStatusLabelAttribute(): string
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{
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return $this->getStatusText();
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}
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// ========== 收入類型與科目對應 ==========
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/**
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* 取得收入類型對應的預設會計科目代碼
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*/
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public static function getDefaultAccountCode(string $incomeType): string
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{
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return match ($incomeType) {
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self::TYPE_MEMBERSHIP_FEE => '4101',
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self::TYPE_ENTRANCE_FEE => '4102',
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self::TYPE_DONATION => '4201',
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self::TYPE_ACTIVITY => '4402',
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self::TYPE_GRANT => '4301',
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self::TYPE_INTEREST => '4401',
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self::TYPE_OTHER => '4901',
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default => '4901',
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};
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}
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/**
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* 取得收入類型對應的預設會計科目 ID
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*/
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public static function getDefaultAccountId(string $incomeType): ?int
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{
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$accountCode = self::getDefaultAccountCode($incomeType);
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return ChartOfAccount::where('account_code', $accountCode)->value('id');
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}
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/**
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* 靜態方法：取得收入類型文字標籤
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*/
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public static function getIncomeTypeLabel(string $incomeType): string
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{
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return match ($incomeType) {
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self::TYPE_MEMBERSHIP_FEE => '會費收入',
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self::TYPE_ENTRANCE_FEE => '入會費收入',
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self::TYPE_DONATION => '捐款收入',
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self::TYPE_ACTIVITY => '活動收入',
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self::TYPE_GRANT => '補助收入',
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self::TYPE_INTEREST => '利息收入',
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self::TYPE_OTHER => '其他收入',
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default => '未知',
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};
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}
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// ========== 查詢範圍 ==========
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/**
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* 篩選待確認的收入
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*/
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public function scopePending($query)
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{
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return $query->where('status', self::STATUS_PENDING);
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}
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/**
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* 篩選已確認的收入
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*/
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public function scopeConfirmed($query)
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{
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return $query->where('status', self::STATUS_CONFIRMED);
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}
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/**
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* 篩選特定收入類型
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*/
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public function scopeOfType($query, string $type)
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{
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return $query->where('income_type', $type);
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}
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/**
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* 篩選特定會員
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*/
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public function scopeForMember($query, int $memberId)
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{
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return $query->where('member_id', $memberId);
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}
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/**
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* 篩選日期範圍
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*/
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public function scopeDateRange($query, $startDate, $endDate)
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{
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return $query->whereBetween('income_date', [$startDate, $endDate]);
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}
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}
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