[FIX] l10n_be: CoA fix (accounts 446000 => 460000 and 461000)

 - Remove the deprecated 446000 Acomptes reçus account
 - Create a new account 461000 Acomptes reçus (Current Liabilities)
 - Create a new acompte 460000 Acomptes à recevoir (Current Liabilities)

Was task 2205560.

closes odoo#46714

X-original-commit: 8d6c5c9
Signed-off-by: Nicolas Martinelli (nim) <nim@odoo.com>

addons/l10n_be/data/account.account.template.csv

@@ -83,7 +83,6 @@
 "a430","Etablissements de crédit. Emprunts en compte à terme fixe","430","account.data_account_type_current_liabilities","l10n_be.l10nbe_chart_template","","False"
 "a440","Fournisseurs","440","account.data_account_type_payable","l10n_be.l10nbe_chart_template","","True"
 "a444","Factures à recevoir","444","account.data_account_type_current_liabilities","l10n_be.l10nbe_chart_template","","True"
-"a446","Acomptes reçus","446","account.data_account_type_payable","l10n_be.l10nbe_chart_template","","True"
 "a448","Compensations fournisseurs","448","account.data_account_type_payable","l10n_be.l10nbe_chart_template","","True"
 "a4500","Dettes fiscales estimées","4500","account.data_account_type_current_liabilities","l10n_be.l10nbe_chart_template","","False"
 "a451054","T.V.A. à payer","451000","account.data_account_type_current_liabilities","l10n_be.l10nbe_chart_template","","False"
@@ -113,6 +112,8 @@
 "a45933","Assurances individuelles","45933","account.data_account_type_current_liabilities","l10n_be.l10nbe_chart_template","","False"
 "a4594","Caisse d'assurances sociales pour travailleurs indépendants","4594","account.data_account_type_current_liabilities","l10n_be.l10nbe_chart_template","","False"
 "a4597","Dettes et provisions sociales diverses","4597","account.data_account_type_current_liabilities","l10n_be.l10nbe_chart_template","","False"
+"a460","Acomptes à recevoir","460","account.data_account_type_current_liabilities","l10n_be.l10nbe_chart_template","","False"
+"a461","Acomptes reçus","461","account.data_account_type_current_liabilities","l10n_be.l10nbe_chart_template","","False"
 "a490","Charges à reporter","490","account.data_account_type_current_assets","l10n_be.l10nbe_chart_template","","False"
 "a49100","Ristournes, rabais à obtenir","49100","account.data_account_type_current_assets","l10n_be.l10nbe_chart_template","","False"
 "a49101","Commissions à obtenir","49101","account.data_account_type_current_assets","l10n_be.l10nbe_chart_template","","False"
@@ -183,4 +184,4 @@
 "a789","Prélèvements sur les réserves immunisées","789","account.data_account_type_revenue","l10n_be.l10nbe_chart_template","account.account_tag_operating","False"
 "a790","Bénéfice reporté de l'exercice précédent","790","account.data_account_type_revenue","l10n_be.l10nbe_chart_template","","False"
 "a791","Prélèvement sur le capital et les primes d'émission","791","account.data_account_type_revenue","l10n_be.l10nbe_chart_template","","False"
-"a793","Perte à reporter","793","account.data_account_type_revenue","l10n_be.l10nbe_chart_template","","False"
+"a793","Perte à reporter","793","account.data_account_type_revenue","l10n_be.l10nbe_chart_template","","False"