[MERGE] forward port branch saas-14 up to a002210d

addons/account/models/company.py

addons/account/tests/test_account_move_closed_period.py

addons/account/tests/test_reconciliation.py

addons/account_lock/__init__.py

addons/account_lock/__manifest__.py

addons/account_lock/models/__init__.py

addons/account_lock/models/res_company.py

addons/hw_escpos/escpos/escpos.py

addons/l10n_fr_certification/models/res_company.py

addons/mass_mailing/models/mail_mail.py

addons/sale_mrp/sale_mrp.py

odoo/addons/base/res/res_partner_view.xml

odoo/modules/loading.py

odoo/modules/registry.py