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/PaymentVerificationController.php

@@ -88,8 +88,20 @@ class PaymentVerificationController extends Controller
 
         $validated = $request->validate([
             'notes' => ['nullable', 'string', 'max:1000'],
+            'disability_action' => ['nullable', 'in:approve,reject'],
+            'disability_rejection_reason' => ['required_if:disability_action,reject', 'nullable', 'string', 'max:500'],
         ]);
 
+        // Handle disability certificate verification if applicable
+        $member = $payment->member;
+        if ($member && $member->hasDisabilityCertificate() && $member->isDisabilityPending()) {
+            if ($validated['disability_action'] === 'approve') {
+                $member->approveDisabilityCertificate(Auth::user());
+            } elseif ($validated['disability_action'] === 'reject') {
+                $member->rejectDisabilityCertificate(Auth::user(), $validated['disability_rejection_reason']);
+            }
+        }
+
         $payment->update([
             'status' => MembershipPayment::STATUS_APPROVED_CASHIER,
             'verified_by_cashier_id' => Auth::id(),