feat(fusion_accounting_core): shared-field-ownership for cron_last_check

Declare account.bank.statement.line.cron_last_check on
fusion_accounting_core so the column survives Enterprise
account_accountant uninstall. Mirrors the existing pattern used
for account.move and account.reconcile.model shared fields.

- Add models/account_bank_statement_line.py declaring cron_last_check
  as fields.Datetime(copy=False)
- Wire model into models/__init__.py
- Add post_install regression test verifying field presence and type
- Bump manifest 19.0.1.0.0 -> 19.0.1.0.1

Made-with: Cursor

fusion_accounting_core/__manifest__.py

@@ -1,6 +1,6 @@
 {
     'name': 'Fusion Accounting Core',
-    'version': '19.0.1.0.0',
+    'version': '19.0.1.0.1',
     'category': 'Accounting/Accounting',
     'sequence': 24,
     'summary': 'Shared base for the Fusion Accounting sub-module suite (security, shared schema, runtime helpers).',