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/MembershipPayment.php

@@ -23,10 +23,19 @@ class MembershipPayment extends Model
     const METHOD_CASH = 'cash';
     const METHOD_CREDIT_CARD = 'credit_card';
 
+    // Fee type constants
+    const FEE_TYPE_ENTRANCE = 'entrance_fee';   // 入會會費
+    const FEE_TYPE_ANNUAL = 'annual_fee';       // 常年會費
+
     protected $fillable = [
         'member_id',
+        'fee_type',
         'paid_at',
         'amount',
+        'base_amount',
+        'discount_amount',
+        'final_amount',
+        'disability_discount',
         'method',
         'reference',
         'status',
@@ -51,6 +60,10 @@ class MembershipPayment extends Model
         'accountant_verified_at' => 'datetime',
         'chair_verified_at' => 'datetime',
         'rejected_at' => 'datetime',
+        'base_amount' => 'decimal:2',
+        'discount_amount' => 'decimal:2',
+        'final_amount' => 'decimal:2',
+        'disability_discount' => 'boolean',
     ];
 
     // Relationships
@@ -151,6 +164,36 @@ class MembershipPayment extends Model
         };
     }
 
+    // Accessor for fee type label
+    public function getFeeTypeLabelAttribute(): string
+    {
+        return match($this->fee_type) {
+            self::FEE_TYPE_ENTRANCE => '入會會費',
+            self::FEE_TYPE_ANNUAL => '常年會費',
+            default => $this->fee_type ?? '未指定',
+        };
+    }
+
+    /**
+     * 是否有使用身心障礙優惠
+     */
+    public function hasDisabilityDiscount(): bool
+    {
+        return (bool) $this->disability_discount;
+    }
+
+    /**
+     * 取得折扣說明
+     */
+    public function getDiscountDescriptionAttribute(): ?string
+    {
+        if (!$this->hasDisabilityDiscount()) {
+            return null;
+        }
+
+        return '身心障礙優惠 50%';
+    }
+
     // Clean up receipt file when payment is deleted
     protected static function boot()
     {