feat: 新增 account 和 plan 目录

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

account/admin/skills/theme-factory/themes/ocean-depths.md

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+# Ocean Depths
+
+A professional and calming maritime theme that evokes the serenity of deep ocean waters.
+
+## Color Palette
+
+- **Deep Navy**: `#1a2332` - Primary background color
+- **Teal**: `#2d8b8b` - Accent color for highlights and emphasis
+- **Seafoam**: `#a8dadc` - Secondary accent for lighter elements
+- **Cream**: `#f1faee` - Text and light backgrounds
+
+## Typography
+
+- **Headers**: DejaVu Sans Bold
+- **Body Text**: DejaVu Sans
+
+## Best Used For
+
+Corporate presentations, financial reports, professional consulting decks, trust-building content.