Fix categorization of multiple accounts from asset to liabilities

All the affected accounts usually have a balance showing a credit
and should be accounted as liabilities and not as assets. They
need to be in "dettes_fiscales_sociales" and not in "creances_autres".

The situation is not 100% clear cut for 444 since big corporations
pay advances on this tax and while the balance is negative it should
be accounted in "creances_autres" but once the final tax amount has
been calculated (at the end of the year), the balance goes back
to positive and at that point it must be accounted in
"dettes_fiscales_sociales". Since the balance sheet is of primary
importance at the end of the year, I believe it's a better default.
But this needs a better long term fix.

review3691002
issue3697