accounting_l10n_fr: update GAP category to january 2017 version
From reimporting spreadsheet manually extracted from "Autorité des normes comptables" website 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 parser strips comma ). Also I did not change the descriptions and just kept them when adding the changes one by one with `git add -p`. /reviewed-on !624
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