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/migrations/2025_11_29_003312_create_announcements_table.php

@@ -0,0 +1,62 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('announcements', function (Blueprint $table) {
+            $table->id();
+
+            // 基本資訊
+            $table->string('title');
+            $table->text('content');
+
+            // 狀態管理
+            $table->enum('status', ['draft', 'published', 'archived'])->default('draft');
+
+            // 顯示控制
+            $table->boolean('is_pinned')->default(false);
+            $table->integer('display_order')->default(0);
+
+            // 訪問控制
+            $table->enum('access_level', ['public', 'members', 'board', 'admin'])->default('members');
+
+            // 時間控制
+            $table->timestamp('published_at')->nullable();
+            $table->timestamp('expires_at')->nullable();
+            $table->timestamp('archived_at')->nullable();
+
+            // 統計
+            $table->integer('view_count')->default(0);
+
+            // 用戶關聯
+            $table->foreignId('created_by_user_id')->constrained('users')->onDelete('cascade');
+            $table->foreignId('last_updated_by_user_id')->nullable()->constrained('users')->onDelete('set null');
+
+            $table->timestamps();
+            $table->softDeletes();
+
+            // 索引
+            $table->index('status');
+            $table->index('access_level');
+            $table->index('published_at');
+            $table->index('expires_at');
+            $table->index(['is_pinned', 'display_order']);
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('announcements');
+    }
+};