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/Member.php

@@ -22,6 +22,11 @@ class Member extends Model
     const TYPE_LIFETIME = 'lifetime';
     const TYPE_STUDENT = 'student';
 
+    // Disability certificate status constants
+    const DISABILITY_STATUS_PENDING = 'pending';
+    const DISABILITY_STATUS_APPROVED = 'approved';
+    const DISABILITY_STATUS_REJECTED = 'rejected';
+
     protected $fillable = [
         'user_id',
         'full_name',
@@ -39,11 +44,17 @@ class Member extends Model
         'membership_expires_at',
         'membership_status',
         'membership_type',
+        'disability_certificate_path',
+        'disability_certificate_status',
+        'disability_verified_by',
+        'disability_verified_at',
+        'disability_rejection_reason',
     ];
 
     protected $casts = [
         'membership_started_at' => 'date',
         'membership_expires_at' => 'date',
+        'disability_verified_at' => 'datetime',
     ];
 
     protected $appends = ['national_id'];
@@ -58,6 +69,37 @@ class Member extends Model
         return $this->hasMany(MembershipPayment::class);
     }
 
+    /**
+     * 關聯的收入記錄
+     */
+    public function incomes()
+    {
+        return $this->hasMany(Income::class);
+    }
+
+    /**
+     * 取得會員的會費收入記錄
+     */
+    public function getMembershipFeeIncomes()
+    {
+        return $this->incomes()
+            ->whereIn('income_type', [
+                Income::TYPE_MEMBERSHIP_FEE,
+                Income::TYPE_ENTRANCE_FEE
+            ])
+            ->get();
+    }
+
+    /**
+     * 取得會員的總收入金額
+     */
+    public function getTotalIncomeAttribute(): float
+    {
+        return $this->incomes()
+            ->where('status', Income::STATUS_CONFIRMED)
+            ->sum('amount');
+    }
+
     /**
      * Get the decrypted national ID
      */
@@ -203,4 +245,120 @@ class Member extends Model
         // Can submit if pending status and no pending payment
         return $this->isPending() && !$this->getPendingPayment();
     }
+
+    // ========== 身心障礙相關 ==========
+
+    /**
+     * 身心障礙手冊審核人
+     */
+    public function disabilityVerifiedBy()
+    {
+        return $this->belongsTo(User::class, 'disability_verified_by');
+    }
+
+    /**
+     * 是否有上傳身心障礙手冊
+     */
+    public function hasDisabilityCertificate(): bool
+    {
+        return !empty($this->disability_certificate_path);
+    }
+
+    /**
+     * 身心障礙手冊是否待審核
+     */
+    public function isDisabilityPending(): bool
+    {
+        return $this->disability_certificate_status === self::DISABILITY_STATUS_PENDING;
+    }
+
+    /**
+     * 身心障礙手冊是否已通過審核
+     */
+    public function hasApprovedDisability(): bool
+    {
+        return $this->disability_certificate_status === self::DISABILITY_STATUS_APPROVED;
+    }
+
+    /**
+     * 身心障礙手冊是否被駁回
+     */
+    public function isDisabilityRejected(): bool
+    {
+        return $this->disability_certificate_status === self::DISABILITY_STATUS_REJECTED;
+    }
+
+    /**
+     * 取得身心障礙狀態標籤
+     */
+    public function getDisabilityStatusLabelAttribute(): string
+    {
+        if (!$this->hasDisabilityCertificate()) {
+            return '未上傳';
+        }
+
+        return match ($this->disability_certificate_status) {
+            self::DISABILITY_STATUS_PENDING => '審核中',
+            self::DISABILITY_STATUS_APPROVED => '已通過',
+            self::DISABILITY_STATUS_REJECTED => '已駁回',
+            default => '未知',
+        };
+    }
+
+    /**
+     * 取得身心障礙狀態的 Badge 樣式
+     */
+    public function getDisabilityStatusBadgeAttribute(): string
+    {
+        if (!$this->hasDisabilityCertificate()) {
+            return 'bg-gray-100 text-gray-800 dark:bg-gray-900 dark:text-gray-200';
+        }
+
+        return match ($this->disability_certificate_status) {
+            self::DISABILITY_STATUS_PENDING => 'bg-yellow-100 text-yellow-800 dark:bg-yellow-900 dark:text-yellow-200',
+            self::DISABILITY_STATUS_APPROVED => 'bg-green-100 text-green-800 dark:bg-green-900 dark:text-green-200',
+            self::DISABILITY_STATUS_REJECTED => 'bg-red-100 text-red-800 dark:bg-red-900 dark:text-red-200',
+            default => 'bg-gray-100 text-gray-800 dark:bg-gray-900 dark:text-gray-200',
+        };
+    }
+
+    /**
+     * 審核通過身心障礙手冊
+     */
+    public function approveDisabilityCertificate(User $verifier): void
+    {
+        $this->update([
+            'disability_certificate_status' => self::DISABILITY_STATUS_APPROVED,
+            'disability_verified_by' => $verifier->id,
+            'disability_verified_at' => now(),
+            'disability_rejection_reason' => null,
+        ]);
+    }
+
+    /**
+     * 駁回身心障礙手冊
+     */
+    public function rejectDisabilityCertificate(User $verifier, string $reason): void
+    {
+        $this->update([
+            'disability_certificate_status' => self::DISABILITY_STATUS_REJECTED,
+            'disability_verified_by' => $verifier->id,
+            'disability_verified_at' => now(),
+            'disability_rejection_reason' => $reason,
+        ]);
+    }
+
+    /**
+     * 判斷下一次應繳哪種會費
+     */
+    public function getNextFeeType(): string
+    {
+        // 新會員（從未啟用過）= 入會會費
+        if ($this->membership_started_at === null) {
+            return MembershipPayment::FEE_TYPE_ENTRANCE;
+        }
+
+        // 已有會籍 = 常年會費
+        return MembershipPayment::FEE_TYPE_ANNUAL;
+    }
 }