[IMP] base, account: move basic bank accounts info from account to base

Before this commit:
If neither Invoicing nor Accounting are installed, users are stuck with menus
items to create bank-related informations (Banks and Bank accounts). They won't
be able to set these information directly on their contacts.

After this commit:
The Bank Accounts part of the Invoicing tab has been moved from the `account`
module to `base`, so it's now visible in the partner form even when only
`contacts` is installed

Task ID: 2126832

closes odoo/odoo#40563

Signed-off-by: Thibault Delavallee (tde) <tde@openerp.com>