#535 - added new field "isExpenditure" for Transaction and Template

.../java/de/deadlocker8/budgetmaster/templates/Template.java

...eadlocker8/budgetmaster/templates/TemplateController.java

...e/deadlocker8/budgetmaster/templates/TemplateService.java

...de/deadlocker8/budgetmaster/transactions/Transaction.java

...eadlocker8/budgetmaster/transactions/TransactionBase.java

...ker8/budgetmaster/transactions/TransactionController.java

...locker8/budgetmaster/transactions/TransactionService.java

src/main/resources/templates/templates/newTemplate.ftl

...resources/templates/transactions/newTransactionMacros.ftl

...resources/templates/transactions/newTransactionNormal.ftl

...ources/templates/transactions/newTransactionRepeating.ftl

...sources/templates/transactions/newTransactionTransfer.ftl