merge from 8.0

addons/account/account.py

addons/account/account_bank_statement.py

addons/account/account_cash_statement.py

addons/account/account_invoice.py

addons/account/account_invoice_view.xml

addons/account/account_move_line.py

addons/account/account_view.xml

addons/account/edi/invoice.py

addons/account/ir_sequence.py

addons/account/partner.py

addons/account/report/account_invoice_report.py

addons/account/report/account_invoice_report_view.xml

addons/account/report/account_journal.py

addons/account/report/account_report.py

addons/account/res_currency.py

addons/account/security/ir.model.access.csv

addons/account/views/report_vat.xml

addons/account/wizard/account_automatic_reconcile.py

addons/account/wizard/account_chart.py

addons/account/wizard/account_fiscalyear_close.py