[FIX] l10n_mx: Transition Tax Accounts must be reconcilable

This issue is relevant for MX Localization because Cash Basis is created
with the rate of the payment, and not with the rate of the invoice as is
done for odoo core.

closes odoo/odoo#38215

Signed-off-by: Quentin De Paoli (qdp) <qdp@openerp.com>