I updated the patch in review3171002 after the patch for issue3633 got committed.

So let's keep this ticket for review3171002 that deals with:

    In France, you can use 3 charts of accounts:
    - the advanced one (as provided by Tryton right now)
    - the standard one
    - the reduced one
    
    The differences between the three amount to the possibility of grouping
    multiple accounts in some higher-level account. Thus many accounts from the
    standard or reduced chart of accounts were marked as "views" within
    the advanced chart of account.
    
    This commit switches almost all accounts from the standard and reduced
    charts to real accounts. There are a few exceptions when it was not
    reasonable to consolidate the accounts because the lower-level accounts
    were using different "types" that did not have a common parent.

I would prefer to have one issue per changes to allow discussion on each topic
because one is a bugfix when the other is a feature request.

I would like to see my changes in review3171002 and review3171003 applied. They
improve the French chart of accounts by allowing the usage of some higher level
accounts and they correct some type assignments.