[FIX] l10n_be: corrected the chart of account in order to have only one receivable (400 000 Clients) and one payable (440 000 Fournisseurs) accounts
bzr revid: qdp-launchpad@tinyerp.com-20101207111245-49880wfs815thaj0
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bzr revid: qdp-launchpad@tinyerp.com-20101207111245-49880wfs815thaj0