feat: 회계 모듈 전면 개선 — 계정과목 공통화·전표·세금계산서·어음·상품권

- AccountSubjectSelect 공통 컴포넌트 신규 (계정과목 선택 통합)
- 일반전표 수동입력/수정 모달 계정과목 연동
- 세금계산서 관리 타입 시스템 재정의 + 전표 연동 모달
- 어음관리 리팩토링 + 상품권 접대비 연동
- 카드거래 조회 전표 연동 모달 개선
- 악성채권/입출금/매입매출/거래처 상세 뷰 보강

src/components/accounting/GeneralJournalEntry/JournalEditModal.tsx

@@ -33,6 +33,7 @@ import {
   SelectTrigger,
   SelectValue,
 } from '@/components/ui/select';
+import { AccountSubjectSelect } from '@/components/accounting/common';
 import {
   Table,
   TableBody,
@@ -56,14 +57,12 @@ import {
   getJournalDetail,
   updateJournalDetail,
   deleteJournalDetail,
-  getAccountSubjects,
   getVendorList,
 } from './actions';
 import type {
   GeneralJournalRecord,
   JournalEntryRow,
   JournalSide,
-  AccountSubject,
   VendorOption,
 } from './types';
 import { JOURNAL_SIDE_OPTIONS, JOURNAL_DIVISION_LABELS } from './types';
@@ -109,7 +108,6 @@ export function JournalEditModal({
   const [accountNumber, setAccountNumber] = useState('');
 
   // 옵션 데이터
-  const [accountSubjects, setAccountSubjects] = useState<AccountSubject[]>([]);
   const [vendors, setVendors] = useState<VendorOption[]>([]);
 
   // 데이터 로드
@@ -119,15 +117,11 @@ export function JournalEditModal({
     const loadData = async () => {
       setIsLoading(true);
       try {
-        const [detailRes, subjectsRes, vendorsRes] = await Promise.all([
+        const [detailRes, vendorsRes] = await Promise.all([
           getJournalDetail(record.id),
-          getAccountSubjects({ category: 'all' }),
           getVendorList(),
         ]);
 
-        if (subjectsRes.success && subjectsRes.data) {
-          setAccountSubjects(subjectsRes.data.filter((s) => s.isActive));
-        }
         if (vendorsRes.success && vendorsRes.data) {
           setVendors(vendorsRes.data);
         }
@@ -361,24 +355,14 @@ export function JournalEditModal({
                         </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