Merge branch 'develop' of git@github.com:Dolibarr/dolibarr.git into develop

htdocs/accountancy/admin/card.php

htdocs/accountancy/class/accountingaccount.class.php

htdocs/admin/dict.php

htdocs/core/class/html.formaccounting.class.php

htdocs/install/mysql/migration/3.9.0-4.0.0.sql

htdocs/install/mysql/tables/llx_accounting_account.sql

htdocs/install/mysql/tables/llx_accountingdebcred.sql

htdocs/install/mysql/tables/llx_accountingtransaction.sql

htdocs/langs/en_US/accountancy.lang