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/DocumentFactory.php

@@ -0,0 +1,31 @@
+<?php
+
+namespace Database\Factories;
+
+use App\Models\Document;
+use App\Models\DocumentCategory;
+use App\Models\User;
+use Illuminate\Database\Eloquent\Factories\Factory;
+use Illuminate\Support\Str;
+
+class DocumentFactory extends Factory
+{
+    protected $model = Document::class;
+
+    public function definition(): array
+    {
+        return [
+            'document_category_id' => DocumentCategory::factory(),
+            'title' => $this->faker->sentence(3),
+            'document_number' => 'DOC-'.now()->format('Y').'-'.str_pad(rand(1, 9999), 4, '0', STR_PAD_LEFT),
+            'description' => $this->faker->paragraph(),
+            'public_uuid' => (string) Str::uuid(),
+            'access_level' => $this->faker->randomElement(['public', 'members', 'admin']),
+            'status' => 'active',
+            'created_by_user_id' => User::factory(),
+            'view_count' => $this->faker->numberBetween(0, 100),
+            'download_count' => $this->faker->numberBetween(0, 50),
+            'version_count' => 1,
+        ];
+    }
+}