Move income_statement flag to "Compte de résultat"

The account type "Résultat de l'exercice [bénéfice ou perte]" has real
accounts associated to it and due to this the income statement does not
show the desired value on the top-level entry in the tree.

In particular when you close the account of year X, you write a benefit
(or loss) in "Résultat de l'exercice [bénéfice ou perte]" date at
31-12-X. But when your company holds its general assembly, it will
decide what to do with this money. Either report it back for re-use in
year X+1, or distribute it to the shareholders, or put it in a (legal)
reserve. This decision is then transcribed in the the accounting at the
date of the general assembly (which is in year X+1).

The money is moved out of 12X (Résultat) into either 11X (Report), 106
(Réserves), 457 (Associés - Dividendes à payer). And it is this move
which is polluting the income statement.

issue7070
review37931002

account_fr.xml

@@ -296,12 +296,13 @@
             <field name="name">Résultat de l'exercice [bénéfice ou perte]</field>
             <field name="sequence" eval="70"/>
             <field name="parent" ref="capitaux_propres"/>
-            <field name="income_statement" eval="True"/>
+            <field name="income_statement" eval="False"/>
         </record>
         <record model="account.account.type.template" id="compte_resultat">
             <field name="name">Compte de résultat</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultat"/>
+            <field name="income_statement" eval="True"/>
         </record>
         <record model="account.account.type.template" id="charges">
             <field name="name">Charges</field>