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>

composer.json

@@ -11,12 +11,14 @@
         "laravel/framework": "^10.10",
         "laravel/sanctum": "^3.3",
         "laravel/tinker": "^2.8",
+        "maatwebsite/excel": "^3.1",
         "simplesoftwareio/simple-qrcode": "^4.2",
         "spatie/laravel-permission": "^6.23"
     },
     "require-dev": {
         "fakerphp/faker": "^1.9.1",
         "laravel/breeze": "^1.29",
+        "laravel/dusk": "^8.3",
         "laravel/pint": "^1.0",
         "laravel/sail": "^1.18",
         "mockery/mockery": "^1.4.4",