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/seeders/ChartOfAccountSeeder.php

@@ -484,7 +484,10 @@ class ChartOfAccountSeeder extends Seeder
         ];
 
         foreach ($accounts as $account) {
-            ChartOfAccount::create($account);
+            ChartOfAccount::firstOrCreate(
+                ['account_code' => $account['account_code']],
+                $account
+            );
         }
     }
 }