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_30_182639_create_incomes_table.php

@@ -0,0 +1,92 @@
+<?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('incomes', function (Blueprint $table) {
+            $table->id();
+
+            // 基本資訊
+            $table->string('income_number')->unique();           // 收入編號：INC-2025-0001
+            $table->string('title');                             // 收入標題
+            $table->text('description')->nullable();             // 說明
+            $table->date('income_date');                         // 收入日期
+            $table->decimal('amount', 12, 2);                    // 金額
+
+            // 收入分類
+            $table->string('income_type');                       // 收入類型
+            $table->foreignId('chart_of_account_id')             // 會計科目
+                  ->constrained('chart_of_accounts');
+
+            // 付款資訊
+            $table->string('payment_method');                    // 付款方式
+            $table->string('bank_account')->nullable();          // 銀行帳戶
+            $table->string('payer_name')->nullable();            // 付款人姓名
+            $table->string('receipt_number')->nullable();        // 收據編號
+            $table->string('transaction_reference')->nullable(); // 銀行交易參考號
+            $table->string('attachment_path')->nullable();       // 附件路徑
+
+            // 會員關聯
+            $table->foreignId('member_id')->nullable()
+                  ->constrained()->nullOnDelete();
+
+            // 審核流程
+            $table->string('status')->default('pending');        // pending, confirmed, cancelled
+
+            // 出納記錄
+            $table->foreignId('recorded_by_cashier_id')
+                  ->constrained('users');
+            $table->timestamp('recorded_at');
+
+            // 會計確認
+            $table->foreignId('confirmed_by_accountant_id')->nullable()
+                  ->constrained('users');
+            $table->timestamp('confirmed_at')->nullable();
+
+            // 關聯出納日記帳
+            $table->foreignId('cashier_ledger_entry_id')->nullable()
+                  ->constrained('cashier_ledger_entries')->nullOnDelete();
+
+            $table->text('notes')->nullable();
+            $table->timestamps();
+
+            // 索引
+            $table->index('income_date');
+            $table->index('income_type');
+            $table->index('status');
+            $table->index(['member_id', 'income_type']);
+        });
+
+        // 在 accounting_entries 表新增 income_id 欄位
+        Schema::table('accounting_entries', function (Blueprint $table) {
+            if (!Schema::hasColumn('accounting_entries', 'income_id')) {
+                $table->foreignId('income_id')->nullable()
+                      ->after('finance_document_id')
+                      ->constrained('incomes')->nullOnDelete();
+            }
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('accounting_entries', function (Blueprint $table) {
+            if (Schema::hasColumn('accounting_entries', 'income_id')) {
+                $table->dropForeign(['income_id']);
+                $table->dropColumn('income_id');
+            }
+        });
+
+        Schema::dropIfExists('incomes');
+    }
+};