accounting_l10n_fr: update GAP category to january 2017 version

From reimporting spreadsheet manually extracted from http://www.anc.gouv.fr/files/live/sites/anc/files/contributed/ANC/1.%20Normes%20fran%C3%A7aises/Recueils/PCG_Janvier2017/pcg_janvier%202017.pdf

and imported using Base_importGapFileForm

There are lots of changes, some are just spelling a few accounts have been removed, for example based on this legislation change ( http://www.anc.gouv.fr/files/live/sites/anc/files/contributed/ANC/1.%20Normes%20fran%C3%A7aises/Reglements/2015/Reglt2015-05/Reglt%202015_05%20_%20instruments%20financiers%20%26%20operat-de%20couverture.pdf ) and maybe others.

The script from Base_importGapFileForm is old and buggy ( the hand-written csv hparser strips comma ). Also I did not change the descriptions and just kept them when adding the changes one by one with git add -p. This last sentence mean that there might be small mistakes ...