Initial project setup

- Create documentation directory structure
- Add project planning documents
- Add README for project overview

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

.gitignore

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+# VBA / Excel 临时文件
+*.tmp
+*.temp
+~$*
+*.xlk
+*.exd
+*.wbk
+
+# Office 文件（如果不需要版本控制大型二进制文件）
+# *.xls
+# *.xlsx
+# *.xlsm
+# *.accdb
+# *.mdb
+
+# Python
+__pycache__/
+*.py[cod]
+*$py.class
+*.so
+.Python
+.venv/
+venv/
+ENV/
+env/
+
+# IDE
+.vscode/
+.idea/
+*.swp
+*.swo
+*~
+
+# Windows
+Thumbs.db
+Desktop.ini
+$RECYCLE.BIN/
+*.cab
+*.msi
+*.msix
+*.msm
+*.msp
+
+# macOS
+.DS_Store
+.AppleDouble
+.LSOverride
+
+# 项目特定
+*.laccdb
+*.lock
+*.log