//批量更新,并将需要批量插入的数据放入数组中

foreach($goods as $k => $v)
{
  if(yourModel::updateAllCounters(
    ['goods_num' => $v],
    ['goods_id' => $k,'user_id' => $id] 
  ))
  {
    continue;//如果已经更新,则跳过此次循环,到下一次
  }

  $data[] = [
    'user_id' => $id,
    'goods_id' => $k,
    'goods_num' => $v,
    'created_time' => $time,
  ]
}

//再执行批量插入
if (isset($data)) 
{
  Yii::$app->db->createCommand()
       ->batchInsert(yourModel::tableName(),['user_id','goods_id','goods_num','created_time'],
       $data)
       ->execute();
}