[FIX] account_accountant: allow install coa without required transfer account

Create a company, try to install a coa without specify an Interbank Transfer Account (required field):
The COA can't be installed.

-opw: 752928

addons/account_accountant/views/res_config_view.xml

@@ -71,7 +71,7 @@
                         <div class="content-group">
                             <div class="row mt16">
                                 <label for="transfer_account_id" class="col-md-3 o_light_label"/>
-                                <field name="transfer_account_id"  attrs="{'required': [('chart_template_id','!=',False)]}"/>
+                                <field name="transfer_account_id"  attrs="{'required': [('has_chart_of_accounts','=',True)]}"/>
                             </div>
                         </div>
                     </div>