[FIX] account: fix several problem related to exchange rate entries. Was PR #13162

When an exchange rate entries was created, fields `exchange_move_id` and `exchange_partial_rec_id` were not set on account_full_reconcile. which implies that when unreconciling entries we had the exchange rate entry that was not reconciled with its reversal move.

Another problem fixed is an infinite recursion loop that occured when trying to unreconcile entries with a `full_reconcile_id` and an exchange rate entry that is reconciled with more than one journal item. In that case, the unlink() of account.partial.reconcile has to be done before trying to reconcile the exchange rate entry with the reverse move otherwise as the exchange rate entry is still reconciled with another aml, `amount_residual_currency` is not correct and hence the program tries to create another exchange rate entry and loops.

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