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>

tests/Feature/BankReconciliationWorkflowTest.php

@@ -43,10 +43,6 @@ class BankReconciliationWorkflowTest extends TestCase
         $this->accountant = User::factory()->create(['email' => 'accountant@test.com']);
         $this->manager = User::factory()->create(['email' => 'manager@test.com']);
 
-        $this->cashier->update(['is_admin' => true]);
-        $this->accountant->update(['is_admin' => true]);
-        $this->manager->update(['is_admin' => true]);
-
         $this->cashier->assignRole('finance_cashier');
         $this->accountant->assignRole('finance_accountant');
         $this->manager->assignRole('finance_chair');