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/Traits/SeedsRolesAndPermissions.php

@@ -0,0 +1,101 @@
+<?php
+
+namespace Tests\Traits;
+
+use App\Models\User;
+use Spatie\Permission\Models\Permission;
+use Spatie\Permission\Models\Role;
+
+trait SeedsRolesAndPermissions
+{
+    /**
+     * Seed all roles and permissions for testing
+     */
+    protected function seedRolesAndPermissions(): void
+    {
+        $this->artisan('db:seed', ['--class' => 'FinancialWorkflowPermissionsSeeder', '--force' => true]);
+    }
+
+    /**
+     * Create a user with a specific role
+     */
+    protected function createUserWithRole(string $role, array $attributes = []): User
+    {
+        $user = User::factory()->create($attributes);
+        $user->assignRole($role);
+        return $user;
+    }
+
+    /**
+     * Create an admin user
+     */
+    protected function createAdmin(array $attributes = []): User
+    {
+        return $this->createUserWithRole('admin', $attributes);
+    }
+
+    /**
+     * Create a finance cashier user
+     */
+    protected function createCashier(array $attributes = []): User
+    {
+        return $this->createUserWithRole('finance_cashier', $attributes);
+    }
+
+    /**
+     * Create a finance accountant user
+     */
+    protected function createAccountant(array $attributes = []): User
+    {
+        return $this->createUserWithRole('finance_accountant', $attributes);
+    }
+
+    /**
+     * Create a finance chair user
+     */
+    protected function createChair(array $attributes = []): User
+    {
+        return $this->createUserWithRole('finance_chair', $attributes);
+    }
+
+    /**
+     * Create a finance board member user
+     */
+    protected function createBoardMember(array $attributes = []): User
+    {
+        return $this->createUserWithRole('finance_board_member', $attributes);
+    }
+
+    /**
+     * Create a membership manager user
+     */
+    protected function createMembershipManager(array $attributes = []): User
+    {
+        return $this->createUserWithRole('membership_manager', $attributes);
+    }
+
+    /**
+     * Create a user with specific permissions
+     */
+    protected function createUserWithPermissions(array $permissions, array $attributes = []): User
+    {
+        $user = User::factory()->create($attributes);
+        foreach ($permissions as $permission) {
+            Permission::findOrCreate($permission, 'web');
+            $user->givePermissionTo($permission);
+        }
+        return $user;
+    }
+
+    /**
+     * Get all finance approval users (cashier, accountant, chair)
+     */
+    protected function createFinanceApprovalTeam(): array
+    {
+        return [
+            'cashier' => $this->createCashier(['email' => 'cashier@test.com']),
+            'accountant' => $this->createAccountant(['email' => 'accountant@test.com']),
+            'chair' => $this->createChair(['email' => 'chair@test.com']),
+        ];
+    }
+}