[IMP] base, tests: use freezegun lib to mock dates and datetimes

addons/account/tests/common.py

addons/account/tests/test_account_journal_dashboard.py

addons/account/tests/test_reconciliation_matching_rules.py

addons/account_edi_facturx/tests/test_facturx.py

debian/control

requirements.txt

setup.cfg

setup.py