refactor: 社保公积金Tab重构为账户卡片列表+展开年度标准管理

1. 社保/公积金Tab从"选账户→展示配置"改为"账户卡片列表+展开管理"
2. 每个账户卡片可展开显示：当前标准/最低工资编辑/新建年度标准/版本历史/调基/试算
3. 账户新建/编辑/删除/设默认从设置页面迁移到社保公积金菜单
4. 设置页面去掉"社保公积金账户"Tab
5. "新建版本"改名为"新建年度标准"
6. 新增AccountCard组件独立管理每个账户的展开状态和数据查询

Generated with [Devin](https://devin.ai)

Co-Authored-By: Devin <158243242+devin-ai-integration[bot]@users.noreply.github.com>

frontend/src/pages/roster/modals.tsx

@@ -705,7 +705,7 @@ export function AddEmployeeModal({ onClose, onSubmit, loading, error }: {
     return {
       name: '', department: '', departmentId: '', position: '', hireDate: todayStr, monthlySalary: '',
       idCardNumber: '', gender: '男' as '男' | '女', femaleWorkerType: '' as '' | 'CADRE' | 'WORKER', phone: '',
-      city: '北京', education: '',
+      city: '北京', education: '', status: 'ACTIVE' as 'ACTIVE' | 'PRE_ONBOARD',
       contractType: 'FIXED' as 'FIXED' | 'UNFIXED' | 'UNSIGNED',
       signDate: '', startDate: todayStr, endDate: defaultEndDate,
       contractYears: 3, probationMonths: 0, probationSalary: 0,
@@ -945,6 +945,7 @@ export function AddEmployeeModal({ onClose, onSubmit, loading, error }: {
       phone: form.phone || undefined,
       education: form.education || undefined,
       city: autoAccounts?.socialAccount?.city || form.city || '北京',
+      status: form.status || 'ACTIVE',
       socialInsBase: form.socialInsBase ? parseFloat(form.socialInsBase) : undefined,
       socialInsStartMonth: form.socialInsStartMonth || undefined,
       housingFundBase: form.housingFundBase ? parseFloat(form.housingFundBase) : undefined,
@@ -1015,6 +1016,7 @@ export function AddEmployeeModal({ onClose, onSubmit, loading, error }: {
         </div>
         <div className="grid grid-cols-4 gap-4">
           <div><Label>入职日期 *</Label><Input type="date" value={form.hireDate} onChange={(e) => handleHireDateChange(e.target.value)} /></div>
+          <div><Label>入职状态</Label><Select value={form.status} onChange={(e) => setForm({ ...form, status: e.target.value as 'ACTIVE' | 'PRE_ONBOARD' })}><option value="ACTIVE">正式入职</option><option value="PRE_ONBOARD">预入职（不进入薪资）</option></Select></div>
           <div><Label>月工资 *</Label><Input type="number" value={form.monthlySalary} onChange={(e) => setForm({ ...form, monthlySalary: e.target.value })} placeholder="元" /></div>
           <div><Label>手机号</Label><Input value={form.phone} onChange={(e) => {
             const phone = e.target.value.replace(/\D/g, '').slice(0, 11)