feat: 모바일 반응형 UI 개선 및 공휴일/일정 시스템 통합

- MobileCard 접기/펼치기(collapsible) 기능 추가 및 반응형 레이아웃 개선
- DatePicker 공휴일/세무일정 색상 코딩 통합, DateTimePicker 신규 추가
- useCalendarScheduleInit 훅으로 전역 공휴일/일정 데이터 캐싱
- 전 도메인 날짜 필드 DatePicker 표준화 (104 files)
- 생산대시보드/작업지시 모바일 호환성 강화
- 견적서/주문관리 반응형 그리드 적용
- 회계 모듈 기능 개선 (매입상세 결재연동, 미수금현황 조회조건 등)

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

src/components/accounting/GeneralJournalEntry/AccountSubjectSettingModal.tsx

@@ -205,74 +205,78 @@ export function AccountSubjectSettingModal({
           </DialogHeader>
 
           {/* 추가 영역 */}
-          <div className="flex items-end gap-2 p-3 bg-muted/50 rounded-lg">
-            <FormField
-              label="코드"
-              value={newCode}
-              onChange={setNewCode}
-              placeholder="코드"
-              className="flex-1"
+          <div className="space-y-2 p-3 bg-muted/50 rounded-lg">
+            <div className="grid grid-cols-1 sm:grid-cols-2 gap-2">
+              <FormField
+                label="코드"
+                value={newCode}
+                onChange={setNewCode}
+                placeholder="코드"
+              />
+              <FormField
+                label="계정과목명"
+                value={newName}
+                onChange={setNewName}
+                placeholder="계정과목명"
+              />
+            </div>
+            <div className="flex items-end gap-2">
+              <div className="flex-1">
+                <label className="text-sm font-medium mb-1.5 block">분류</label>
+                <Select
+                  value={newCategory}
+                  onValueChange={(v) => setNewCategory(v as AccountSubjectCategory)}
+                >
+                  <SelectTrigger className="h-9 text-sm">
+                    <SelectValue />
+                  </SelectTrigger>
+                  <SelectContent>
+                    {ACCOUNT_CATEGORY_OPTIONS.map((opt) => (
+                      <SelectItem key={opt.value} value={opt.value}>
+                        {opt.label}
+                      </SelectItem>
+                    ))}
+                  </SelectContent>
+                </Select>
+              </div>
+              <Button size="sm" className="h-9" onClick={handleAdd} disabled={isAdding}>
+                {isAdding ? (
+                  <Loader2 className="h-4 w-4 animate-spin" />
+                ) : (
+                  <>
+                    <Plus className="h-4 w-4 mr-1" />
+                    추가
+                  </>
+                )}
+              </Button>
+            </div>
+          </div>
+
+          {/* 검색/필터 영역 */}
+          <div className="space-y-2 sm:space-y-0 sm:flex sm:items-center sm:gap-2">
+            <Input
+              placeholder="코드 또는 이름 검색"
+              value={search}
+              onChange={(e) => setSearch(e.target.value)}
+              className="w-full sm:max-w-[250px] h-9 text-sm"
             />
-            <FormField
-              label="계정과목명"
-              value={newName}
-              onChange={setNewName}
-              placeholder="계정과목명"
-              className="flex-1"
-            />
-            <div className="flex-1">
-              <label className="text-sm font-medium mb-1.5 block">분류</label>
-              <Select
-                value={newCategory}
-                onValueChange={(v) => setNewCategory(v as AccountSubjectCategory)}
-              >
-                <SelectTrigger className="h-9 text-sm">
+            <div className="flex items-center gap-2">
+              <Select value={categoryFilter} onValueChange={setCategoryFilter}>
+                <SelectTrigger className="min-w-[100px] w-auto h-9 text-sm">
                   <SelectValue />
                 </SelectTrigger>
                 <SelectContent>
-                  {ACCOUNT_CATEGORY_OPTIONS.map((opt) => (
+                  {ACCOUNT_CATEGORY_FILTER_OPTIONS.map((opt) => (
                     <SelectItem key={opt.value} value={opt.value}>
                       {opt.label}
                     </SelectItem>
                   ))}
                 </SelectContent>
               </Select>
+              <span className="text-sm text-muted-foreground ml-auto">
+                {filteredSubjects.length}개
+              </span>
             </div>
-            <Button size="sm" className="h-9" onClick={handleAdd} disabled={isAdding}>
-              {isAdding ? (
-                <Loader2 className="h-4 w-4 animate-spin" />
-              ) : (
-                <>
-                  <Plus className="h-4 w-4 mr-1" />
-                  추가
-                </>
-              )}
-            </Button>
-          </div>
-
-          {/* 검색/필터 영역 */}
-          <div className="flex items-center gap-2">
-            <Input
-              placeholder="코드 또는 이름 검색"
-              value={search}
-              onChange={(e) => setSearch(e.target.value)}
-              className="max-w-[250px] h-9 text-sm"
-            />
-            <Select value={categoryFilter} onValueChange={setCategoryFilter}>
-              <SelectTrigger className="min-w-[100px] w-auto h-9 text-sm">
-                <SelectValue />
-              </SelectTrigger>
-              <SelectContent>
-                {ACCOUNT_CATEGORY_FILTER_OPTIONS.map((opt) => (
-                  <SelectItem key={opt.value} value={opt.value}>
-                    {opt.label}
-                  </SelectItem>
-                ))}
-              </SelectContent>
-            </Select>
-            <span className="text-sm text-muted-foreground ml-auto">
-              {filteredSubjects.length}개
-            </span>
           </div>
 
           {/* 테이블 */}