新增全局协作台账并统一工作台管理界面

新增与项目平级的协作台账，提供空白模板、独立账号授权和在线编辑。
复用共享库的访问权限与历史版本界面，拆分信息维护入口并统一工作台卡片样式。
补充在线文档字体构建支持、数据库表结构升级和回归测试。
不包含本地台账内容、账号授权记录或历史文件迁移数据。

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"])