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/PaymentVerificationTest.php

@@ -2,6 +2,7 @@
 
 namespace Tests\Feature;
 
+use App\Http\Middleware\VerifyCsrfToken;
 use App\Mail\MembershipActivatedMail;
 use App\Mail\PaymentApprovedByAccountantMail;
 use App\Mail\PaymentApprovedByCashierMail;
@@ -27,8 +28,7 @@ class PaymentVerificationTest extends TestCase
     {
         parent::setUp();
         Storage::fake('private');
-        $this->artisan('db:seed', ['--class' => 'RoleSeeder']);
-        $this->artisan('db:seed', ['--class' => 'PaymentVerificationRolesSeeder']);
+        $this->artisan('db:seed', ['--class' => 'FinancialWorkflowPermissionsSeeder', '--force' => true]);
     }
 
     public function test_member_can_submit_payment_with_receipt(): void
@@ -43,7 +43,8 @@ class PaymentVerificationTest extends TestCase
 
         $file = UploadedFile::fake()->image('receipt.jpg');
 
-        $response = $this->actingAs($user)->post(route('member.payments.store'), [
+        $response = $this->withoutMiddleware(VerifyCsrfToken::class)
+            ->actingAs($user)->post(route('member.payments.store'), [
             'amount' => 1000,
             'paid_at' => now()->format('Y-m-d'),
             'payment_method' => MembershipPayment::METHOD_BANK_TRANSFER,
@@ -388,7 +389,7 @@ class PaymentVerificationTest extends TestCase
 
     public function test_dashboard_shows_correct_queues_based_on_permissions(): void
     {
-        $admin = User::factory()->create(['is_admin' => true]);
+        $admin = User::factory()->create();
         $admin->assignRole('admin');
         $admin->givePermissionTo('view_payment_verifications');