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>

database/factories/BankReconciliationFactory.php

@@ -0,0 +1,32 @@
+<?php
+
+namespace Database\Factories;
+
+use App\Models\BankReconciliation;
+use App\Models\User;
+use Illuminate\Database\Eloquent\Factories\Factory;
+
+class BankReconciliationFactory extends Factory
+{
+    protected $model = BankReconciliation::class;
+
+    public function definition(): array
+    {
+        $bankBalance = $this->faker->numberBetween(50000, 500000);
+        $bookBalance = $bankBalance + $this->faker->numberBetween(-5000, 5000);
+
+        return [
+            'reconciliation_month' => now()->startOfMonth(),
+            'bank_statement_date' => now(),
+            'bank_statement_balance' => $bankBalance,
+            'system_book_balance' => $bookBalance,
+            'outstanding_checks' => [],
+            'deposits_in_transit' => [],
+            'bank_charges' => [],
+            'prepared_by_cashier_id' => User::factory(),
+            'prepared_at' => now(),
+            'reconciliation_status' => 'pending',
+            'discrepancy_amount' => abs($bankBalance - $bookBalance),
+        ];
+    }
+}