feat: 계정과목 공통화 및 회계 모듈 전반 개선

- 계정과목 관리를 accounting/common/으로 통합 (AccountSubjectSettingModal 이동)
- GeneralJournalEntry: 계정과목 actions/types 분리, 모달 import 경로 변경
- CardTransactionInquiry: JournalEntryModal/ManualInputModal 개선
- TaxInvoiceManagement: actions/types 리팩토링
- DepositManagement/WithdrawalManagement: 소폭 개선
- ExpectedExpenseManagement: UI 개선
- GiftCertificateManagement: 상세/목록 개선
- BillManagement: BillDetail/Client/index 소폭 추가
- PurchaseManagement/SalesManagement: 상세뷰 개선
- CEO 대시보드: dashboard-invalidation 유틸 추가, useCEODashboard 확장
- OrderRegistration/OrderSalesDetailView 소폭 수정
- claudedocs: 계정과목 통합 계획/분석/체크리스트, 대시보드 검증 문서 추가

src/components/accounting/GeneralJournalEntry/ManualJournalEntryModal.tsx

@@ -42,8 +42,9 @@ import {
   TableRow,
   TableFooter,
 } from '@/components/ui/table';
-import { createManualJournal, getAccountSubjects, getVendorList } from './actions';
-import type { JournalEntryRow, JournalSide, AccountSubject, VendorOption } from './types';
+import { AccountSubjectSelect } from '@/components/accounting/common';
+import { createManualJournal, getVendorList } from './actions';
+import type { JournalEntryRow, JournalSide, VendorOption } from './types';
 import { JOURNAL_SIDE_OPTIONS } from './types';
 import { getTodayString } from '@/lib/utils/date';
 
@@ -81,7 +82,6 @@ export function ManualJournalEntryModal({
   const [rows, setRows] = useState<JournalEntryRow[]>([createEmptyRow()]);
 
   // 옵션 데이터
-  const [accountSubjects, setAccountSubjects] = useState<AccountSubject[]>([]);
   const [vendors, setVendors] = useState<VendorOption[]>([]);
   const [isSubmitting, setIsSubmitting] = useState(false);
 
@@ -94,13 +94,7 @@ export function ManualJournalEntryModal({
     setDescription('');
     setRows([createEmptyRow()]);
 
-    Promise.all([
-      getAccountSubjects({ category: 'all' }),
-      getVendorList(),
-    ]).then(([subjectsRes, vendorsRes]) => {
-      if (subjectsRes.success && subjectsRes.data) {
-        setAccountSubjects(subjectsRes.data.filter((s) => s.isActive));
-      }
+    getVendorList().then((vendorsRes) => {
       if (vendorsRes.success && vendorsRes.data) {
         setVendors(vendorsRes.data);
       }
@@ -272,24 +266,14 @@ export function ManualJournalEntryModal({
                     </div>
                   </TableCell>
                   <TableCell className="p-1">
-                    <Select
-                      value={row.accountSubjectId || 'none'}
+                    <AccountSubjectSelect
+                      value={row.accountSubjectId}
                       onValueChange={(v) =>
-                        handleRowChange(row.id, 'accountSubjectId', v === 'none' ? '' : v)
+                        handleRowChange(row.id, 'accountSubjectId', v)
                       }
-                    >
-                      <SelectTrigger className="h-8 text-sm">
-                        <SelectValue placeholder="선택" />
-                      </SelectTrigger>
-                      <SelectContent>
-                        <SelectItem value="none">선택</SelectItem>
-                        {accountSubjects.map((s) => (
-                          <SelectItem key={s.id} value={s.id}>
-                            {s.name}
-                          </SelectItem>
-                        ))}
-                      </SelectContent>
-                    </Select>
+                      size="sm"
+                      placeholder="선택"
+                    />
                   </TableCell>
                   <TableCell className="p-1">
                     <Select