同步全局协作台账与工作台界面优化

工作台新增与项目平级的全局协作台账，复用共享库在线协作能力。两本台账使用合同台账明细表、临床运营项目编号的空白模板，支持独立账号授权、在线编辑和历史版本保留，禁止删除整个台账及历史版本。

台账管理拆分为信息维护、访问与权限、历史版本三个独立入口；后两者与项目共享组件。统一项目和台账的卡片高度、数量徽标与标题布局，缩小工作台顶部留白，优化信息维护弹窗，并修复空用途说明和版本命名的默认提示。同步现有飞线图白色残影修复，以及在线文档的字体构建支持。

已验证：前端五百五十四项测试、后端台账与在线文档七十四项测试、类型检查、界面约束、运行时边界、桌面发布静态检查、网页构建和本地桌面应用构建均通过。数据库表结构升级已完成离线脚本生成检查，存储持久化检查通过。桌面凭据测试显式隔离构建环境，并覆盖使用默认服务器地址读取凭据的场景；在注入默认服务器地址的环境中完成全部前端测试。

提交包含必需的表结构升级和只有表头的初始模板；不包含本地台账业务记录、数据库导出、账号授权运行数据或上传目录中的历史文件。字体文件沿用部署方单独提供的方式。

backend/app/api/v1/router.py

@@ -1,4 +1,5 @@
 from fastapi import APIRouter
+from app.api.v1 import ledgers
 
 from app.api.v1 import auth, users, admin_email_settings, studies, sites, members, attachments, audit_logs, dashboard, subjects, visits, aes, finance_dashboard, fees_contracts, drug_shipments, material_equipments, project_milestones, startup, precautions, subject_histories, subject_pds, study_subject_pds, faq_categories, faqs, documents, etmf, overview, notifications, desktop_notifications, monitoring_visit_issues, api_permissions, permission_monitoring, permission_templates, system_permissions, study_active_roles, onlyoffice, collaboration
 
@@ -32,6 +33,7 @@ api_router.include_router(startup.router, prefix="/studies/{study_id}/startup",
 api_router.include_router(precautions.router, prefix="/studies/{study_id}/shared-library", tags=["precautions"])
 api_router.include_router(collaboration.router, prefix="/studies/{study_id}/collaboration", tags=["collaboration"])
 api_router.include_router(collaboration.public_router, prefix="/collaboration/shares", tags=["collaboration-shares"])
+api_router.include_router(ledgers.router, prefix="/ledgers", tags=["ledgers"])
 api_router.include_router(monitoring_visit_issues.router, prefix="/studies/{study_id}/monitoring", tags=["monitoring-visit-issues"])
 api_router.include_router(subject_histories.router, prefix="/studies/{study_id}/subjects/{subject_id}", tags=["subject-histories"])
 api_router.include_router(subject_pds.router, prefix="/studies/{study_id}/subjects/{subject_id}", tags=["subject-pds"])