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/Models/Document.php

@@ -178,7 +178,7 @@ class Document extends Model
             'original_filename' => $originalFilename,
             'mime_type' => $mimeType,
             'file_size' => $fileSize,
-            'file_hash' => hash_file('sha256', storage_path('app/' . $filePath)),
+            'file_hash' => hash_file('sha256', \Illuminate\Support\Facades\Storage::disk('private')->path($filePath)),
             'uploaded_by_user_id' => $uploadedBy->id,
             'uploaded_at' => now(),
         ]);
@@ -265,24 +265,44 @@ class Document extends Model
      */
     public function canBeViewedBy(?User $user): bool
     {
+        // 公開文件：任何人可看
         if ($this->isPublic()) {
             return true;
         }
 
+        // 非公開文件需要登入
         if (!$user) {
             return false;
         }
 
-        if ($user->is_admin || $user->hasRole('admin')) {
+        // 有文件管理權限者可看所有文件
+        if ($user->can('manage_documents')) {
             return true;
         }
 
+        // 會員等級：已繳費會員可看
         if ($this->access_level === 'members') {
             return $user->member && $user->member->hasPaidMembership();
         }
 
+        // 管理員等級：有任何管理權限者可看
+        if ($this->access_level === 'admin') {
+            return $user->hasAnyPermission([
+                'manage_documents',
+                'manage_members',
+                'manage_finance',
+                'manage_system_settings',
+            ]);
+        }
+
+        // 理事會等級：有理事會相關權限者可看
         if ($this->access_level === 'board') {
-            return $user->hasRole(['admin', 'chair', 'board']);
+            return $user->hasAnyPermission([
+                'manage_documents',
+                'approve_finance_documents',
+                'verify_payments_chair',
+                'activate_memberships',
+            ]);
         }
 
         return false;