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/tests/__init__.py

@@ -1,2 +1,3 @@
 from . import test_enterprise_detection
 from . import test_shared_field_ownership
+from . import test_shared_field_bank_statement

fusion_accounting_core/tests/test_shared_field_bank_statement.py

@@ -0,0 +1,14 @@
+from odoo.tests.common import TransactionCase, tagged
+
+
+@tagged('post_install', '-at_install')
+class TestSharedFieldBankStatementLine(TransactionCase):
+    """Verify fusion_accounting_core declares the Enterprise extension fields
+    on account.bank.statement.line so they survive Enterprise uninstall."""
+
+    def test_cron_last_check_field_exists(self):
+        Line = self.env['account.bank.statement.line']
+        self.assertIn('cron_last_check', Line._fields,
+                      "cron_last_check must be declared on account.bank.statement.line "
+                      "(shared-field-ownership with account_accountant)")
+        self.assertEqual(Line._fields['cron_last_check'].type, 'datetime')