[FIX] l10n_cn: multiple fixes in charts of account

* Change account type  'Other Receivable(其他应收款)' close_method to
  unreconciled
* Add new account type 'Other Payable(其他应付款)' to  account template
  '2241 Other Accounts Payable'(其他应付款) .
* Change Account template '1221 Other Account Receivable(其他应收款)''s
  type to receivable.
* Rename Account template '1001 Cash (现金)' to '1001 Cash (库存现金)'
  to fit new accounting standard.
* Fix double account template id 'small_business_chart1602' problem.
* Several misused account template
* add view account to small business account template

Closes #7535