feat(ui): 공통 ChipSelect + 계좌 선택을 칩(2열)으로

select 대체 ChipSelect 컴포넌트(cols 지원) 신설. 계좌 선택 드롭다운을 칩(한 줄 2개)으로 교체:
- AccountView 출금·입금·상환대상 계좌
- RecurringView 출금·입금 계좌
계좌 종류 뱃지로 이미 걸러지고 무료 한도(종류별 2개)라 칩 수도 적당.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

src/components/ui/ChipSelect.vue

@@ -0,0 +1,84 @@
+<script setup>
+// select 대체 칩 선택기. 선택지가 적을 때(계좌 등) 드롭다운 대신 칩으로 노출.
+// 사용: <ChipSelect v-model="form.walletId" :options="[{value,label}]" :disabled="..." />
+defineProps({
+  modelValue: { type: [String, Number], default: '' },
+  options: { type: Array, default: () => [] }, // [{ value, label }]
+  disabled: { type: Boolean, default: false },
+  emptyText: { type: String, default: '선택할 항목이 없습니다' },
+  cols: { type: Number, default: 0 }, // 0=자유 줄바꿈, N=한 줄에 N개(그리드)
+})
+const emit = defineEmits(['update:modelValue'])
+function pick(v, disabled) {
+  if (disabled) return
+  emit('update:modelValue', v)
+}
+</script>
+
+<template>
+  <div
+    class="chip-select"
+    :class="{ grid: cols > 0 }"
+    :style="cols > 0 ? { gridTemplateColumns: `repeat(${cols}, minmax(0, 1fr))` } : null"
+  >
+    <button
+      v-for="o in options"
+      :key="String(o.value)"
+      type="button"
+      class="cs-chip"
+      :class="{ active: modelValue === o.value }"
+      :disabled="disabled"
+      @click="pick(o.value, disabled)"
+    >
+      {{ o.label }}
+    </button>
+    <span v-if="!options.length" class="cs-empty">{{ emptyText }}</span>
+  </div>
+</template>
+
+<style scoped>
+.chip-select {
+  display: flex;
+  flex-wrap: wrap;
+  gap: 0.35rem;
+}
+.chip-select.grid {
+  display: grid;
+  gap: 0.4rem;
+}
+.chip-select.grid .cs-chip {
+  text-align: center;
+  overflow: hidden;
+  text-overflow: ellipsis;
+  white-space: nowrap;
+}
+.cs-chip {
+  padding: 0.28rem 0.75rem;
+  border: 1.5px solid var(--color-border);
+  border-radius: 100px;
+  background: var(--color-background-soft);
+  color: var(--color-text);
+  font-size: 0.82rem;
+  font-weight: 500;
+  cursor: pointer;
+  line-height: 1.4;
+  transition:
+    border-color 0.12s,
+    background 0.12s,
+    color 0.12s;
+}
+.cs-chip:disabled {
+  opacity: 0.45;
+  cursor: not-allowed;
+}
+.cs-chip.active {
+  border-color: hsla(160, 100%, 37%, 1);
+  background: hsla(160, 100%, 37%, 1);
+  color: #fff;
+}
+.cs-empty {
+  font-size: 0.82rem;
+  opacity: 0.55;
+  padding: 0.28rem 0;
+}
+</style>