[FIX] account: revert move subjected to cash basis

Before this commit, when reverting a move
that will be subjected to the creation of a cash basis move
the process failed saying that some entries were already reconciled

That was because the process tried to create the cash basis move during
the revert.
This is  wrong, because no real cash is dealt with.

After this fix, the move lines of the original entry are reconciled
only with their revert counterpart

OPW 1938809
closes #30972