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/Http/Controllers/FinanceDocumentController.php

@@ -26,11 +26,6 @@ class FinanceDocumentController extends Controller
             $query->where('status', $request->status);
         }
 
-        // Filter by request type
-        if ($request->filled('request_type')) {
-            $query->where('request_type', $request->request_type);
-        }
-
         // Filter by amount tier
         if ($request->filled('amount_tier')) {
             $query->where('amount_tier', $request->amount_tier);
@@ -79,7 +74,6 @@ class FinanceDocumentController extends Controller
             'member_id' => ['nullable', 'exists:members,id'],
             'title' => ['required', 'string', 'max:255'],
             'amount' => ['required', 'numeric', 'min:0'],
-            'request_type' => ['required', 'in:expense_reimbursement,advance_payment,purchase_request,petty_cash'],
             'description' => ['nullable', 'string'],
             'attachment' => ['nullable', 'file', 'max:10240'], // 10MB max
         ]);
@@ -95,7 +89,6 @@ class FinanceDocumentController extends Controller
             'submitted_by_user_id' => $request->user()->id,
             'title' => $validated['title'],
             'amount' => $validated['amount'],
-            'request_type' => $validated['request_type'],
             'description' => $validated['description'] ?? null,
             'attachment_path' => $attachmentPath,
             'status' => FinanceDocument::STATUS_PENDING,
@@ -115,17 +108,13 @@ class FinanceDocumentController extends Controller
 
         // Send email notification to finance cashiers
         $cashiers = User::role('finance_cashier')->get();
-        if ($cashiers->isEmpty()) {
-            // Fallback to old cashier role for backward compatibility
-            $cashiers = User::role('cashier')->get();
-        }
         foreach ($cashiers as $cashier) {
             Mail::to($cashier->email)->queue(new FinanceDocumentSubmitted($document));
         }
 
         return redirect()
             ->route('admin.finance.index')
-            ->with('status', '財務申請單已提交。申請類型：' . $document->getRequestTypeText() . '，金額級別：' . $document->getAmountTierText());
+            ->with('status', '報銷申請單已提交。金額級別：' . $document->getAmountTierText());
     }
 
     public function show(FinanceDocument $financeDocument)
@@ -133,13 +122,19 @@ class FinanceDocumentController extends Controller
         $financeDocument->load([
             'member',
             'submittedBy',
+            // 新工作流程 relationships
+            'approvedBySecretary',
+            'approvedByChair',
+            'approvedByBoardMeeting',
+            'requesterConfirmedBy',
+            'cashierConfirmedBy',
+            'accountantRecordedBy',
+            // Legacy relationships
             'approvedByCashier',
             'approvedByAccountant',
-            'approvedByChair',
             'rejectedBy',
             'chartOfAccount',
             'budgetItem',
-            'approvedByBoardMeeting',
             'paymentOrderCreatedByAccountant',
             'paymentVerifiedByCashier',
             'paymentExecutedByCashier',
@@ -159,72 +154,48 @@ class FinanceDocumentController extends Controller
     {
         $user = $request->user();
 
-        // Check if user has any finance approval permissions
-        $isCashier = $user->hasRole('finance_cashier') || $user->hasRole('cashier');
-        $isAccountant = $user->hasRole('finance_accountant') || $user->hasRole('accountant');
-        $isChair = $user->hasRole('finance_chair') || $user->hasRole('chair');
+        // 新工作流程：秘書長 → 理事長 → 董理事會
+        $isSecretary = $user->hasRole('secretary_general');
+        $isChair = $user->hasRole('finance_chair');
+        $isBoardMember = $user->hasRole('finance_board_member');
+        $isAdmin = $user->hasRole('admin');
 
-        // Determine which level of approval based on current status and user role
-        if ($financeDocument->canBeApprovedByCashier() && $isCashier) {
+        // 秘書長審核（第一階段）
+        if ($financeDocument->canBeApprovedBySecretary($user) && ($isSecretary || $isAdmin)) {
             $financeDocument->update([
-                'approved_by_cashier_id' => $user->id,
-                'cashier_approved_at' => now(),
-                'status' => FinanceDocument::STATUS_APPROVED_CASHIER,
+                'approved_by_secretary_id' => $user->id,
+                'secretary_approved_at' => now(),
+                'status' => FinanceDocument::STATUS_APPROVED_SECRETARY,
             ]);
 
-            AuditLogger::log('finance_document.approved_by_cashier', $financeDocument, [
+            AuditLogger::log('finance_document.approved_by_secretary', $financeDocument, [
                 'approved_by' => $user->name,
                 'amount_tier' => $financeDocument->amount_tier,
             ]);
 
-            // Send email notification to accountants
-            $accountants = User::role('finance_accountant')->get();
-            if ($accountants->isEmpty()) {
-                $accountants = User::role('accountant')->get();
-            }
-            foreach ($accountants as $accountant) {
-                Mail::to($accountant->email)->queue(new FinanceDocumentApprovedByCashier($financeDocument));
-            }
-
-            return redirect()
-                ->route('admin.finance.show', $financeDocument)
-                ->with('status', '出納已審核通過。已送交會計審核。');
-        }
-
-        if ($financeDocument->canBeApprovedByAccountant() && $isAccountant) {
-            $financeDocument->update([
-                'approved_by_accountant_id' => $user->id,
-                'accountant_approved_at' => now(),
-                'status' => FinanceDocument::STATUS_APPROVED_ACCOUNTANT,
-            ]);
-
-            AuditLogger::log('finance_document.approved_by_accountant', $financeDocument, [
-                'approved_by' => $user->name,
-                'amount_tier' => $financeDocument->amount_tier,
-            ]);
-
-            // For small amounts, approval is complete (no chair needed)
+            // 小額：審核完成
             if ($financeDocument->amount_tier === FinanceDocument::AMOUNT_TIER_SMALL) {
+                // 通知申請人審核已完成，可以領款
+                Mail::to($financeDocument->submittedBy->email)->queue(new FinanceDocumentFullyApproved($financeDocument));
+
                 return redirect()
                     ->route('admin.finance.show', $financeDocument)
-                    ->with('status', '會計已審核通過。小額申請審核完成，可以製作付款單。');
+                    ->with('status', '秘書長已核准。小額申請審核完成，申請人可向出納領款。');
             }
 
-            // For medium and large amounts, send to chair
+            // 中額/大額：送交理事長
             $chairs = User::role('finance_chair')->get();
-            if ($chairs->isEmpty()) {
-                $chairs = User::role('chair')->get();
-            }
             foreach ($chairs as $chair) {
                 Mail::to($chair->email)->queue(new FinanceDocumentApprovedByAccountant($financeDocument));
             }
 
             return redirect()
                 ->route('admin.finance.show', $financeDocument)
-                ->with('status', '會計已審核通過。已送交理事長審核。');
+                ->with('status', '秘書長已核准。已送交理事長審核。');
         }
 
-        if ($financeDocument->canBeApprovedByChair() && $isChair) {
+        // 理事長審核（第二階段：中額或大額）
+        if ($financeDocument->canBeApprovedByChair($user) && ($isChair || $isAdmin)) {
             $financeDocument->update([
                 'approved_by_chair_id' => $user->id,
                 'chair_approved_at' => now(),
@@ -234,25 +205,147 @@ class FinanceDocumentController extends Controller
             AuditLogger::log('finance_document.approved_by_chair', $financeDocument, [
                 'approved_by' => $user->name,
                 'amount_tier' => $financeDocument->amount_tier,
-                'requires_board_meeting' => $financeDocument->requires_board_meeting,
             ]);
 
-            // For large amounts, notify that board meeting approval is still needed
-            if ($financeDocument->requires_board_meeting && !$financeDocument->board_meeting_approved_at) {
+            // 中額：審核完成
+            if ($financeDocument->amount_tier === FinanceDocument::AMOUNT_TIER_MEDIUM) {
+                Mail::to($financeDocument->submittedBy->email)->queue(new FinanceDocumentFullyApproved($financeDocument));
+
                 return redirect()
                     ->route('admin.finance.show', $financeDocument)
-                    ->with('status', '理事長已審核通過。大額申請仍需理事會核准。');
+                    ->with('status', '理事長已核准。中額申請審核完成，申請人可向出納領款。');
             }
 
-            // For medium amounts or large amounts with board approval, complete
+            // 大額：送交董理事會
+            $boardMembers = User::role('finance_board_member')->get();
+            foreach ($boardMembers as $member) {
+                Mail::to($member->email)->queue(new FinanceDocumentApprovedByAccountant($financeDocument));
+            }
+
+            return redirect()
+                ->route('admin.finance.show', $financeDocument)
+                ->with('status', '理事長已核准。大額申請需送交董理事會審核。');
+        }
+
+        // 董理事會審核（第三階段：大額）
+        if ($financeDocument->canBeApprovedByBoard($user) && ($isBoardMember || $isAdmin)) {
+            $financeDocument->update([
+                'board_meeting_approved_by_id' => $user->id,
+                'board_meeting_approved_at' => now(),
+                'status' => FinanceDocument::STATUS_APPROVED_BOARD,
+            ]);
+
+            AuditLogger::log('finance_document.approved_by_board', $financeDocument, [
+                'approved_by' => $user->name,
+                'amount_tier' => $financeDocument->amount_tier,
+            ]);
+
             Mail::to($financeDocument->submittedBy->email)->queue(new FinanceDocumentFullyApproved($financeDocument));
 
             return redirect()
                 ->route('admin.finance.show', $financeDocument)
-                ->with('status', '審核流程完成。會計可以製作付款單。');
+                ->with('status', '董理事會已核准。審核流程完成，申請人可向出納領款。');
         }
 
-        abort(403, 'You are not authorized to approve this document at this stage.');
+        abort(403, '您無權在此階段審核此文件。');
+    }
+
+    /**
+     * 出帳確認（雙重確認：申請人 + 出納）
+     */
+    public function confirmDisbursement(Request $request, FinanceDocument $financeDocument)
+    {
+        $user = $request->user();
+
+        $isRequester = $financeDocument->submitted_by_user_id === $user->id;
+        $isCashier = $user->hasRole('finance_cashier');
+        $isAdmin = $user->hasRole('admin');
+
+        // 申請人確認
+        if ($isRequester && $financeDocument->canRequesterConfirmDisbursement($user)) {
+            $financeDocument->update([
+                'requester_confirmed_at' => now(),
+                'requester_confirmed_by_id' => $user->id,
+            ]);
+
+            AuditLogger::log('finance_document.requester_confirmed_disbursement', $financeDocument, [
+                'confirmed_by' => $user->name,
+            ]);
+
+            // 檢查是否雙重確認完成
+            if ($financeDocument->isDisbursementComplete()) {
+                $financeDocument->update(['disbursement_status' => FinanceDocument::DISBURSEMENT_COMPLETED]);
+                return redirect()
+                    ->route('admin.finance.show', $financeDocument)
+                    ->with('status', '出帳確認完成。等待會計入帳。');
+            }
+
+            return redirect()
+                ->route('admin.finance.show', $financeDocument)
+                ->with('status', '申請人已確認領款。等待出納確認。');
+        }
+
+        // 出納確認
+        if (($isCashier || $isAdmin) && $financeDocument->canCashierConfirmDisbursement()) {
+            $financeDocument->update([
+                'cashier_confirmed_at' => now(),
+                'cashier_confirmed_by_id' => $user->id,
+            ]);
+
+            AuditLogger::log('finance_document.cashier_confirmed_disbursement', $financeDocument, [
+                'confirmed_by' => $user->name,
+            ]);
+
+            // 檢查是否雙重確認完成
+            if ($financeDocument->isDisbursementComplete()) {
+                $financeDocument->update(['disbursement_status' => FinanceDocument::DISBURSEMENT_COMPLETED]);
+                return redirect()
+                    ->route('admin.finance.show', $financeDocument)
+                    ->with('status', '出帳確認完成。等待會計入帳。');
+            }
+
+            return redirect()
+                ->route('admin.finance.show', $financeDocument)
+                ->with('status', '出納已確認出帳。等待申請人確認。');
+        }
+
+        abort(403, '您無權確認此出帳。');
+    }
+
+    /**
+     * 入帳確認（會計）
+     */
+    public function confirmRecording(Request $request, FinanceDocument $financeDocument)
+    {
+        $user = $request->user();
+
+        $isAccountant = $user->hasRole('finance_accountant');
+        $isAdmin = $user->hasRole('admin');
+
+        if (!$financeDocument->canAccountantConfirmRecording()) {
+            abort(403, '此文件尚未完成出帳確認，無法入帳。');
+        }
+
+        if (!$isAccountant && !$isAdmin) {
+            abort(403, '只有會計可以確認入帳。');
+        }
+
+        $financeDocument->update([
+            'accountant_recorded_at' => now(),
+            'accountant_recorded_by_id' => $user->id,
+            'recording_status' => FinanceDocument::RECORDING_COMPLETED,
+        ]);
+
+        // 自動產生會計分錄
+        $financeDocument->autoGenerateAccountingEntries();
+
+        AuditLogger::log('finance_document.accountant_confirmed_recording', $financeDocument, [
+            'confirmed_by' => $user->name,
+        ]);
+
+        return redirect()
+            ->route('admin.finance.show', $financeDocument)
+            ->with('status', '會計已確認入帳。財務流程完成。');
     }
 
     public function reject(Request $request, FinanceDocument $financeDocument)
@@ -269,9 +362,12 @@ class FinanceDocumentController extends Controller
         }
 
         // Check if user has permission to reject
-        $canReject = $user->hasRole('finance_cashier') || $user->hasRole('cashier') ||
-                     $user->hasRole('finance_accountant') || $user->hasRole('accountant') ||
-                     $user->hasRole('finance_chair') || $user->hasRole('chair');
+        $canReject = $user->hasRole('admin') ||
+                     $user->hasRole('secretary_general') ||
+                     $user->hasRole('finance_cashier') ||
+                     $user->hasRole('finance_accountant') ||
+                     $user->hasRole('finance_chair') ||
+                     $user->hasRole('finance_board_member');
 
         if (!$canReject) {
             abort(403, '您無權駁回此文件。');
@@ -295,7 +391,7 @@ class FinanceDocumentController extends Controller
 
         return redirect()
             ->route('admin.finance.show', $financeDocument)
-            ->with('status', '財務申請單已駁回。');
+            ->with('status', '報銷申請單已駁回。');
     }
 
     public function download(FinanceDocument $financeDocument)