[REF] account, base: refactoring/improvements/fixes of bank accounts and payments

addons/account/account.py

addons/account/account_bank.py

addons/account/account_payment.py

addons/account/chart_template.py

addons/account/company.py

addons/account/tests/test_payment.py

addons/account/tests/test_reconciliation.py

addons/account/views/account_payment_view.xml

addons/account/views/account_view.xml

...nt_bank_statement_import/account_bank_statement_import.py

.../account_bank_statement_import/wizard/journal_creation.py

..._statement_import_qif/tests/test_import_bank_statement.py

addons/base_iban/__openerp__.py

addons/base_iban/base_iban.py

addons/base_iban/demo/iban_demo.xml

addons/sale/tests/test_sale_to_invoice.py

openerp/addons/base/base_demo.xml

openerp/addons/base/res/res_bank.py

openerp/addons/base/res/res_bank_view.xml

openerp/addons/base/tests/test_expression.py