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/ProfileTest.php

@@ -2,6 +2,7 @@
 
 namespace Tests\Feature;
 
+use App\Http\Middleware\VerifyCsrfToken;
 use App\Models\User;
 use Illuminate\Foundation\Testing\RefreshDatabase;
 use Tests\TestCase;
@@ -26,6 +27,7 @@ class ProfileTest extends TestCase
         $user = User::factory()->create();
 
         $response = $this
+            ->withoutMiddleware(VerifyCsrfToken::class)
             ->actingAs($user)
             ->patch('/profile', [
                 'name' => 'Test User',
@@ -48,6 +50,7 @@ class ProfileTest extends TestCase
         $user = User::factory()->create();
 
         $response = $this
+            ->withoutMiddleware(VerifyCsrfToken::class)
             ->actingAs($user)
             ->patch('/profile', [
                 'name' => 'Test User',
@@ -66,6 +69,7 @@ class ProfileTest extends TestCase
         $user = User::factory()->create();
 
         $response = $this
+            ->withoutMiddleware(VerifyCsrfToken::class)
             ->actingAs($user)
             ->delete('/profile', [
                 'password' => 'password',
@@ -84,6 +88,7 @@ class ProfileTest extends TestCase
         $user = User::factory()->create();
 
         $response = $this
+            ->withoutMiddleware(VerifyCsrfToken::class)
             ->actingAs($user)
             ->from('/profile')
             ->delete('/profile', [