Impacted versions:
9.0, 10.0, master 

Steps to reproduce:
like  `1401 材料采购` is on the side of  `assets`,  but this is the wrong type as `expense`  in both l10n_cn_standard and l10n_cn_small_business.


Current behavior:
wrong account type

Expected behavior:
need to correct all the wrong account type/

Video/Screenshot link (optional):

