[MERGE] forward port branch saas-12.1 up to 8aa8548d

.tx/config

addons/account/i18n/account.pot

addons/account/i18n/ar.po

addons/account/i18n/cs.po

addons/account/i18n/et.po

addons/account/i18n/it.po

addons/account/i18n/ja.po

addons/account/i18n/nb.po

addons/account/i18n/nl.po

addons/account/i18n/ro.po

addons/account/i18n/uk.po

addons/account/models/account.py

addons/account/models/account_invoice.py

addons/account/models/account_journal_dashboard.py

addons/account/models/account_move.py

addons/account/models/account_reconcile_model.py

addons/account/models/chart_template.py

addons/account/security/account_security.xml

addons/account/tests/__init__.py

addons/account/tests/test_account_fiscal_year.py