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/CashierLedgerWorkflowTest.php

@@ -34,8 +34,6 @@ class CashierLedgerWorkflowTest extends TestCase
         Role::firstOrCreate(['name' => 'finance_cashier']);
 
         $this->cashier = User::factory()->create(['email' => 'cashier@test.com']);
-        $this->cashier->is_admin = true;
-        $this->cashier->save();
         $this->cashier->assignRole('finance_cashier');
         $this->cashier->givePermissionTo(['record_cashier_ledger', 'view_cashier_ledger']);
     }