add code for JFQC, not finished yet

according to requirement to do this

atms-api/src/main/java/pwc/taxtech/atms/vat/service/impl/report/functions/JFQC.java

+package pwc.taxtech.atms.vat.service.impl.report.functions;
+
+import org.apache.poi.ss.formula.OperationEvaluationContext;
+import org.apache.poi.ss.formula.eval.NumberEval;
+import org.apache.poi.ss.formula.eval.ValueEval;
+import org.apache.poi.ss.formula.functions.FreeRefFunction;
+
+/// <summary>
+/// 借方期初
+/// </summary>
+/// <param name="acctType"></param>
+/// <param name="acctCode"></param>
+/// <param name="year"></param>
+/// <param name="period"></param>
+/// <returns></returns>
+public class JFQC extends FunctionBase implements FreeRefFunction {
+    public JFQC(FormulaContext formulaContext) {
+        super(formulaContext);
+    }
+
+    @Override
+    public ValueEval evaluate(ValueEval[] args, OperationEvaluationContext ec) {
+        if (args.length < 4) {
+            return NumberEval.ZERO;
+        }
+
+        Integer acctType = getIntParam(args[0],ec);
+        String acctCode = getStringParam(args[1],ec);
+        Integer year = getIntParam(args[2],ec);
+        Integer period = getIntParam(args[3],ec);
+
+
+
+        return null;
+    }
+}