[FIX] account_accountant: Make transfer_account not required without chart template

required: [('chart_template_id','!=',False)] doesn't work because you need to fill the chart_template_id
to install a chart of accounts for your company. Then, the transfer_account becomes required before its installation
and then, you are not able to install a chart of accounts for your company.

addons/account_accountant/views/res_config_view.xml

@@ -71,7 +71,7 @@
                         <div class="content-group">
                             <div class="row mt16">
                                 <label for="transfer_account_id" class="col-md-3 o_light_label"/>
-                                <field name="transfer_account_id"  attrs="{'required': [('chart_template_id','!=',False)]}"/>
+                                <field name="transfer_account_id"  attrs="{'required': [('has_chart_of_accounts','!=',False)]}"/>
                             </div>
                         </div>
                     </div>