[FIX] account: type of entries created by reversals

Only invoices/bills should create their equivalent credit notes when reversed (with tax tags coming from the related repartition lines), other kinds of journal entries should be reversed as misc entries, to negate them entirely in the accounting

closes odoo/odoo#38547

X-original-commit: cdb3ccf8
Signed-off-by: Quentin De Paoli (qdp) <qdp@openerp.com>