Switch type of multiple 512* accounts to "disponibilites"

By default those accounts tend to hold monetary assets (that result
in a negative balance) and must be accounted that way.

The former type "emprunts_dettes_etablissements_credit" is only suited
for loans, where the account will typically have a positive balance.
Those should be handled in sub-accounts that will be configured with
this type.

issue3633
review3171003

account_fr.xml

@@ -6184,21 +6184,21 @@
         <record model="account.account.template" id="5121">
             <field name="name">Comptes en monnaie nationale</field>
             <field name="code">5121</field>
-            <field name="type" ref="emprunts_dettes_etablissements_credit"/>
+            <field name="type" ref="disponibilites"/>
             <field name="kind">other</field>
             <field name="parent" ref="fr_pcg_cash"/>
         </record>
         <record model="account.account.template" id="5124">
             <field name="name">Comptes en devises</field>
             <field name="code">5124</field>
-            <field name="type" ref="emprunts_dettes_etablissements_credit"/>
+            <field name="type" ref="disponibilites"/>
             <field name="kind">other</field>
             <field name="parent" ref="fr_pcg_cash"/>
         </record>
         <record model="account.account.template" id="514">
             <field name="name">Chèques postaux</field>
             <field name="code">514</field>
-            <field name="type" ref="emprunts_dettes_etablissements_credit"/>
+            <field name="type" ref="disponibilites"/>
             <field name="kind">other</field>
             <field name="parent" ref="51"/>
         </record>