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/ChartOfAccountFactory.php

@@ -0,0 +1,22 @@
+<?php
+
+namespace Database\Factories;
+
+use App\Models\ChartOfAccount;
+use Illuminate\Database\Eloquent\Factories\Factory;
+
+class ChartOfAccountFactory extends Factory
+{
+    protected $model = ChartOfAccount::class;
+
+    public function definition(): array
+    {
+        return [
+            'code' => $this->faker->unique()->numerify('####'),
+            'name' => $this->faker->words(3, true),
+            'type' => $this->faker->randomElement(['asset', 'liability', 'equity', 'revenue', 'expense']),
+            'description' => $this->faker->sentence(),
+            'is_active' => true,
+        ];
+    }
+}