Assertion against new exclude_account during import.

[Steven Moy]

Is your feature request related to a problem? Please describe.
Import phase can at best generate an exact enumeration of include_accounts with account literals. It would beyond imagination if import generates statements like "exclude_accounts". Exclude Accounts is a disallow list evaluate against future complete set.

If this bug ever occurs, it's incredible difficult to self heal. We like to have an assertion to check against such invariant.

Invariant:

During an import cycle, the output template should not add new exclude_accounts.

For template that already have exclude_accounts and yet its in the account, the behavior is undefined.

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