[FIX] l10n_fr: use correct account type for "chèques à encaisser"

This account is intended to be used on a bank journal instead of the bank account. Making it reconcilable is required so that it can be reconciled with a statement made in another bank journal (representing the actual bank account).

https://github.com/odoo/odoo/commit/7df9704845f99ad985607940386bacf691ef28db

 changed this account's type to liquidity, but that breaks the above use case, as a liquidity account is not supposed to be reconcilable at all (and so, instead of creating a writeoff, only statement_line_id is set on the check's line, and the statement balances of each journals don't match the general ledger).

OPW 2356956

closes odoo/odoo#63476

X-original-commit: 1ebc22bd
Signed-off-by: Quentin De Paoli (qdp) <qdp@openerp.com>
Signed-off-by: oco-odoo <oco-odoo@users.noreply.github.com>