[MERGE] forward port branch saas-12.4 up to cda4f3c3

addons/account/i18n/cs.po

addons/account/i18n/it.po

addons/account/i18n/ja.po

addons/account/models/account_bank_statement.py

addons/account/models/account_move.py

...ount/static/src/js/reconciliation/reconciliation_model.js

addons/account/static/tests/reconciliation_tests.js

addons/account/tests/test_account_move_in_invoice.py

addons/account/tests/test_account_move_out_invoice.py

addons/account/wizard/account_invoice_send.py

addons/account/wizard/account_invoice_send_views.xml

addons/account/wizard/account_move_reversal.py

addons/account_bank_statement_import/i18n/cs.po

addons/account_payment/views/account_portal_templates.xml

addons/base_vat/models/res_partner.py

addons/board/i18n/ar.po

addons/contacts/i18n/ar.po

addons/crm/i18n/km.po

addons/crm/i18n/vi.po

addons/crm_iap_lead_website/models/crm_reveal_rule.py