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>

resources/views/dashboard.blade.php

@@ -13,7 +13,7 @@
                 </a>
                 @can('create_finance_documents')
                 <a href="{{ route('admin.finance.create') }}" class="inline-flex items-center px-3 py-2 text-sm font-medium rounded-md bg-emerald-50 dark:bg-emerald-900 text-emerald-700 dark:text-emerald-200 hover:bg-emerald-100 dark:hover:bg-emerald-800 border border-emerald-200 dark:border-emerald-700">
-                    建立財務申請
+                    建立報銷申請
                 </a>
                 @endcan
             </div>
@@ -46,7 +46,7 @@
                 <div class="bg-white dark:bg-gray-800 shadow-sm sm:rounded-lg border border-gray-100 dark:border-gray-700 p-5">
                     <div class="flex items-start justify-between">
                         <div>
-                            <div class="text-sm font-semibold text-gray-700 dark:text-gray-300">財務申請/審核</div>
+                            <div class="text-sm font-semibold text-gray-700 dark:text-gray-300">報銷申請/審核</div>
                             <p class="mt-1 text-sm text-gray-500 dark:text-gray-400">申請、審核、付款、對帳全流程</p>
                         </div>
                         <span class="text-2xl">💼</span>
@@ -110,7 +110,7 @@
                             <h4 class="text-sm font-semibold text-gray-800 dark:text-gray-200">申請人 / 會員</h4><span>📝</span>
                         </div>
                         <ul class="mt-3 space-y-2 text-sm text-gray-700 dark:text-gray-300">
-                            <li><a class="hover:text-blue-600 dark:hover:text-blue-400" href="{{ route('admin.finance.create') }}">建立財務申請</a></li>
+                            <li><a class="hover:text-blue-600 dark:hover:text-blue-400" href="{{ route('admin.finance.create') }}">建立報銷申請</a></li>
                             <li><a class="hover:text-blue-600 dark:hover:text-blue-400" href="{{ route('admin.finance.index') }}">查看我的申請進度</a></li>
                             <li><a class="hover:text-blue-600 dark:hover:text-blue-400" href="{{ route('member.dashboard') }}">查看會籍與繳費紀錄</a></li>
                         </ul>