491 lines
18 KiB
PHP
491 lines
18 KiB
PHP
<?php
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namespace Database\Seeders;
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use App\Models\ChartOfAccount;
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use Illuminate\Database\Seeder;
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class ChartOfAccountSeeder extends Seeder
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{
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/**
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* Run the database seeds.
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*
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* Taiwan nonprofit standard chart of accounts (會計科目表)
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*/
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public function run(): void
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{
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$accounts = [
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// Assets (資產) - 1xxx
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[
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'account_code' => '1101',
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'account_name_zh' => '現金',
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'account_name_en' => 'Cash',
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'account_type' => 'asset',
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'category' => '流動資產',
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'display_order' => 10,
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],
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[
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'account_code' => '1102',
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'account_name_zh' => '零用金',
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'account_name_en' => 'Petty Cash',
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'account_type' => 'asset',
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'category' => '流動資產',
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'display_order' => 20,
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],
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[
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'account_code' => '1201',
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'account_name_zh' => '銀行存款',
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'account_name_en' => 'Bank Deposits',
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'account_type' => 'asset',
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'category' => '流動資產',
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'display_order' => 30,
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],
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[
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'account_code' => '1301',
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'account_name_zh' => '應收帳款',
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'account_name_en' => 'Accounts Receivable',
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'account_type' => 'asset',
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'category' => '流動資產',
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'display_order' => 40,
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],
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[
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'account_code' => '1302',
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'account_name_zh' => '其他應收款',
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'account_name_en' => 'Other Receivables',
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'account_type' => 'asset',
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'category' => '流動資產',
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'display_order' => 50,
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],
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[
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'account_code' => '1401',
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'account_name_zh' => '土地',
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'account_name_en' => 'Land',
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'account_type' => 'asset',
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'category' => '固定資產',
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'display_order' => 60,
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],
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[
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'account_code' => '1402',
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'account_name_zh' => '房屋及建築',
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'account_name_en' => 'Buildings',
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'account_type' => 'asset',
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'category' => '固定資產',
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'display_order' => 70,
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],
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[
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'account_code' => '1403',
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'account_name_zh' => '機器設備',
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'account_name_en' => 'Machinery & Equipment',
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'account_type' => 'asset',
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'category' => '固定資產',
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'display_order' => 80,
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],
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[
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'account_code' => '1404',
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'account_name_zh' => '辦公設備',
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'account_name_en' => 'Office Equipment',
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'account_type' => 'asset',
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'category' => '固定資產',
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'display_order' => 90,
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],
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[
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'account_code' => '1405',
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'account_name_zh' => '電腦設備',
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'account_name_en' => 'Computer Equipment',
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'account_type' => 'asset',
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'category' => '固定資產',
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'display_order' => 100,
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],
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[
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'account_code' => '1501',
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'account_name_zh' => '存出保證金',
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'account_name_en' => 'Guarantee Deposits Paid',
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'account_type' => 'asset',
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'category' => '其他資產',
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'display_order' => 110,
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],
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// Liabilities (負債) - 2xxx
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[
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'account_code' => '2101',
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'account_name_zh' => '應付帳款',
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'account_name_en' => 'Accounts Payable',
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'account_type' => 'liability',
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'category' => '流動負債',
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'display_order' => 200,
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],
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[
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'account_code' => '2102',
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'account_name_zh' => '應付薪資',
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'account_name_en' => 'Salaries Payable',
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'account_type' => 'liability',
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'category' => '流動負債',
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'display_order' => 210,
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],
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[
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'account_code' => '2103',
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'account_name_zh' => '應付費用',
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'account_name_en' => 'Accrued Expenses',
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'account_type' => 'liability',
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'category' => '流動負債',
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'display_order' => 220,
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],
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[
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'account_code' => '2104',
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'account_name_zh' => '代收款',
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'account_name_en' => 'Collections for Others',
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'account_type' => 'liability',
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'category' => '流動負債',
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'display_order' => 230,
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],
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[
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'account_code' => '2201',
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'account_name_zh' => '長期借款',
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'account_name_en' => 'Long-term Loans',
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'account_type' => 'liability',
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'category' => '長期負債',
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'display_order' => 240,
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],
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// Net Assets/Fund Balance (淨資產/基金) - 3xxx
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[
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'account_code' => '3101',
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'account_name_zh' => '累積餘絀',
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'account_name_en' => 'Accumulated Surplus/Deficit',
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'account_type' => 'net_asset',
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'category' => '淨資產',
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'display_order' => 300,
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],
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[
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'account_code' => '3102',
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'account_name_zh' => '本期餘絀',
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'account_name_en' => 'Current Period Surplus/Deficit',
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'account_type' => 'net_asset',
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'category' => '淨資產',
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'display_order' => 310,
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],
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[
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'account_code' => '3201',
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'account_name_zh' => '基金',
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'account_name_en' => 'Fund Balance',
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'account_type' => 'net_asset',
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'category' => '基金',
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'display_order' => 320,
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],
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// Income (收入) - 4xxx
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[
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'account_code' => '4101',
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'account_name_zh' => '會費收入',
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'account_name_en' => 'Membership Dues',
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'account_type' => 'income',
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'category' => '會費收入',
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'display_order' => 400,
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'description' => '會員繳交之常年會費',
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],
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[
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'account_code' => '4102',
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'account_name_zh' => '入會費收入',
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'account_name_en' => 'Entrance Fees',
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'account_type' => 'income',
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'category' => '會費收入',
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'display_order' => 410,
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'description' => '新會員入會費',
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],
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[
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'account_code' => '4201',
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'account_name_zh' => '捐贈收入',
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'account_name_en' => 'Donation Income',
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'account_type' => 'income',
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'category' => '捐贈收入',
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'display_order' => 420,
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'description' => '個人或團體捐贈',
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],
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[
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'account_code' => '4202',
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'account_name_zh' => '企業捐贈收入',
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'account_name_en' => 'Corporate Donations',
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'account_type' => 'income',
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'category' => '捐贈收入',
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'display_order' => 430,
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'description' => '企業捐贈',
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],
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[
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'account_code' => '4301',
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'account_name_zh' => '政府補助收入',
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'account_name_en' => 'Government Grants',
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'account_type' => 'income',
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'category' => '補助收入',
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'display_order' => 440,
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'description' => '政府機關補助款',
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],
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[
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'account_code' => '4302',
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'account_name_zh' => '計畫補助收入',
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'account_name_en' => 'Project Grants',
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'account_type' => 'income',
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'category' => '補助收入',
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'display_order' => 450,
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'description' => '專案計畫補助',
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],
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[
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'account_code' => '4401',
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'account_name_zh' => '利息收入',
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'account_name_en' => 'Interest Income',
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'account_type' => 'income',
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'category' => '其他收入',
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'display_order' => 460,
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],
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[
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'account_code' => '4402',
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'account_name_zh' => '活動報名費收入',
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'account_name_en' => 'Activity Registration Fees',
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'account_type' => 'income',
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'category' => '其他收入',
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'display_order' => 470,
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'description' => '各項活動報名費',
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],
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[
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'account_code' => '4901',
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'account_name_zh' => '雜項收入',
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'account_name_en' => 'Miscellaneous Income',
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'account_type' => 'income',
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'category' => '其他收入',
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'display_order' => 480,
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],
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// Expenses (支出) - 5xxx
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// Personnel Expenses (人事費)
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[
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'account_code' => '5101',
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'account_name_zh' => '薪資支出',
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'account_name_en' => 'Salaries & Wages',
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'account_type' => 'expense',
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'category' => '人事費',
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'display_order' => 500,
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],
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[
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'account_code' => '5102',
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'account_name_zh' => '勞健保費',
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'account_name_en' => 'Labor & Health Insurance',
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'account_type' => 'expense',
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'category' => '人事費',
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'display_order' => 510,
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],
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[
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'account_code' => '5103',
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'account_name_zh' => '退休金提撥',
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'account_name_en' => 'Pension Contributions',
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'account_type' => 'expense',
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'category' => '人事費',
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'display_order' => 520,
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],
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[
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'account_code' => '5104',
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'account_name_zh' => '加班費',
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'account_name_en' => 'Overtime Pay',
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'account_type' => 'expense',
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'category' => '人事費',
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'display_order' => 530,
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],
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[
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'account_code' => '5105',
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'account_name_zh' => '員工福利',
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'account_name_en' => 'Employee Benefits',
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'account_type' => 'expense',
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'category' => '人事費',
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'display_order' => 540,
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],
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// Operating Expenses (業務費)
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[
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'account_code' => '5201',
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'account_name_zh' => '租金支出',
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'account_name_en' => 'Rent Expense',
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'account_type' => 'expense',
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'category' => '業務費',
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'display_order' => 550,
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],
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[
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'account_code' => '5202',
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'account_name_zh' => '水電費',
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'account_name_en' => 'Utilities',
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'account_type' => 'expense',
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'category' => '業務費',
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'display_order' => 560,
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],
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[
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'account_code' => '5203',
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'account_name_zh' => '郵電費',
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'account_name_en' => 'Postage & Telecommunications',
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'account_type' => 'expense',
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'category' => '業務費',
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'display_order' => 570,
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],
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[
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'account_code' => '5204',
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'account_name_zh' => '文具用品',
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'account_name_en' => 'Office Supplies',
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'account_type' => 'expense',
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'category' => '業務費',
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'display_order' => 580,
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],
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[
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'account_code' => '5205',
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'account_name_zh' => '印刷費',
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'account_name_en' => 'Printing Expenses',
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'account_type' => 'expense',
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'category' => '業務費',
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'display_order' => 590,
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],
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[
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'account_code' => '5206',
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'account_name_zh' => '旅運費',
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'account_name_en' => 'Travel & Transportation',
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'account_type' => 'expense',
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'category' => '業務費',
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'display_order' => 600,
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],
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[
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'account_code' => '5207',
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'account_name_zh' => '保險費',
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'account_name_en' => 'Insurance Premiums',
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'account_type' => 'expense',
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'category' => '業務費',
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'display_order' => 610,
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],
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[
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'account_code' => '5208',
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'account_name_zh' => '修繕費',
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'account_name_en' => 'Repairs & Maintenance',
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'account_type' => 'expense',
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'category' => '業務費',
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'display_order' => 620,
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],
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[
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'account_code' => '5209',
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'account_name_zh' => '會議費',
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'account_name_en' => 'Meeting Expenses',
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'account_type' => 'expense',
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'category' => '業務費',
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'display_order' => 630,
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],
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// Program/Activity Expenses (活動費)
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[
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'account_code' => '5301',
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'account_name_zh' => '活動場地費',
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'account_name_en' => 'Activity Venue Rental',
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'account_type' => 'expense',
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'category' => '活動費',
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'display_order' => 640,
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],
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[
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'account_code' => '5302',
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'account_name_zh' => '活動講師費',
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'account_name_en' => 'Speaker/Instructor Fees',
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'account_type' => 'expense',
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'category' => '活動費',
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'display_order' => 650,
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],
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[
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'account_code' => '5303',
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'account_name_zh' => '活動餐費',
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'account_name_en' => 'Activity Catering',
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'account_type' => 'expense',
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'category' => '活動費',
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'display_order' => 660,
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],
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[
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'account_code' => '5304',
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'account_name_zh' => '活動材料費',
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'account_name_en' => 'Activity Materials',
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'account_type' => 'expense',
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'category' => '活動費',
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'display_order' => 670,
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],
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[
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'account_code' => '5305',
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'account_name_zh' => '活動宣傳費',
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'account_name_en' => 'Activity Promotion',
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'account_type' => 'expense',
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'category' => '活動費',
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'display_order' => 680,
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],
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// Administrative Expenses (行政管理費)
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[
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'account_code' => '5401',
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'account_name_zh' => '稅捐',
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'account_name_en' => 'Taxes',
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'account_type' => 'expense',
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'category' => '行政管理費',
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'display_order' => 690,
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],
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[
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'account_code' => '5402',
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'account_name_zh' => '規費',
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'account_name_en' => 'Administrative Fees',
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'account_type' => 'expense',
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'category' => '行政管理費',
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'display_order' => 700,
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],
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[
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'account_code' => '5403',
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'account_name_zh' => '銀行手續費',
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'account_name_en' => 'Bank Service Charges',
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'account_type' => 'expense',
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'category' => '行政管理費',
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'display_order' => 710,
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],
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[
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'account_code' => '5404',
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'account_name_zh' => '電腦網路費',
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'account_name_en' => 'IT & Network Expenses',
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'account_type' => 'expense',
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'category' => '行政管理費',
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'display_order' => 720,
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],
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[
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'account_code' => '5405',
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'account_name_zh' => '專業服務費',
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'account_name_en' => 'Professional Services',
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'account_type' => 'expense',
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'category' => '行政管理費',
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'display_order' => 730,
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'description' => '會計師、律師等專業服務費',
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],
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[
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'account_code' => '5406',
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'account_name_zh' => '折舊費用',
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'account_name_en' => 'Depreciation',
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'account_type' => 'expense',
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'category' => '行政管理費',
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'display_order' => 740,
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],
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// Other Expenses (其他支出)
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[
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'account_code' => '5901',
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'account_name_zh' => '雜項支出',
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'account_name_en' => 'Miscellaneous Expenses',
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'account_type' => 'expense',
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'category' => '其他支出',
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'display_order' => 750,
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],
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[
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'account_code' => '5902',
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'account_name_zh' => '呆帳損失',
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'account_name_en' => 'Bad Debt Expense',
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'account_type' => 'expense',
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'category' => '其他支出',
|
|
'display_order' => 760,
|
|
],
|
|
];
|
|
|
|
foreach ($accounts as $account) {
|
|
ChartOfAccount::create($account);
|
|
}
|
|
}
|
|
}
|