[Test] add Base Class of Repository Test Case for fixture support
[Test] fefactor IncomeRepositoryTest
[Test] fefactor IncomeTypeRepositoryTest
[Test] fefactor PaymentRepositoryTest
[Test] fefactor PaymentTypeRepositoryTest
[Test] fefactor RegularPaymentRepositoryTest
[Test] fefactor IncomeTypeRepositoryTest2
[Test] fefactor IncomeTypeRepositoryTest2