Add membership fee system with disability discount and fix document permissions

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>

app/Console/Commands/AnalyzeAccountingData.php

@@ -0,0 +1,76 @@
+<?php
+
+namespace App\Console\Commands;
+
+use Illuminate\Console\Command;
+use Maatwebsite\Excel\Facades\Excel;
+use PhpOffice\PhpSpreadsheet\IOFactory;
+
+class AnalyzeAccountingData extends Command
+{
+    protected $signature = 'analyze:accounting';
+    protected $description = 'Analyze accounting data files';
+
+    public function handle()
+    {
+        $this->info('=== 協會帳務資料分析 ===');
+        $this->newLine();
+
+        $files = [
+            '2024尤塞氏症及視聽雙弱協會帳務.xlsx' => '協會行政資料/協會帳務/2024尤塞氏症及視聽雙弱協會帳務.xlsx',
+            '2025 收入支出總表 (含會計科目編號).xlsx' => '協會行政資料/協會帳務/2025 收入支出總表 (含會計科目編號).xlsx',
+            '2025 協會預算試編.xlsx' => '協會行政資料/協會帳務/2025 協會預算試編.xlsx',
+        ];
+
+        foreach ($files as $name => $path) {
+            if (!file_exists($path)) {
+                $this->error("檔案不存在: {$name}");
+                continue;
+            }
+
+            $this->info("📊 分析檔案: {$name}");
+            $this->info("📅 最後更新: " . date('Y-m-d H:i:s', filemtime($path)));
+            $this->info("📦 檔案大小: " . number_format(filesize($path)) . " bytes");
+            $this->newLine();
+
+            try {
+                $spreadsheet = IOFactory::load($path);
+
+                $this->info("工作表列表:");
+                foreach ($spreadsheet->getAllSheets() as $index => $sheet) {
+                    $sheetName = $sheet->getTitle();
+                    $highestRow = $sheet->getHighestRow();
+                    $highestColumn = $sheet->getHighestColumn();
+
+                    $this->line("  - {$sheetName} (範圍: A1:{$highestColumn}{$highestRow}, 共 {$highestRow} 列)");
+
+                    // 讀取前5行作為預覽
+                    if ($highestRow > 0) {
+                        $this->info("    前5行預覽:");
+                        for ($row = 1; $row <= min(5, $highestRow); $row++) {
+                            $rowData = [];
+                            for ($col = 'A'; $col <= min('J', $highestColumn); $col++) {
+                                $cellValue = $sheet->getCell($col . $row)->getValue();
+                                if (!empty($cellValue)) {
+                                    $rowData[] = substr($cellValue, 0, 30);
+                                }
+                            }
+                            if (!empty($rowData)) {
+                                $this->line("      Row {$row}: " . implode(' | ', $rowData));
+                            }
+                        }
+                        $this->newLine();
+                    }
+                }
+
+            } catch (\Exception $e) {
+                $this->error("讀取失敗: " . $e->getMessage());
+            }
+
+            $this->info(str_repeat('─', 80));
+            $this->newLine();
+        }
+
+        return 0;
+    }
+}