Merge remote branch 'upstream/develop' into custom

ChangeLog

htdocs/accountancy/class/accountingaccount.class.php

htdocs/accountancy/class/bookkeeping.class.php

htdocs/accountancy/customer/index.html

htdocs/accountancy/customer/list.php

htdocs/accountancy/journal/bankjournal.php

htdocs/accountancy/journal/cashjournal.php

htdocs/accountancy/journal/purchasesjournal.php

htdocs/accountancy/journal/sellsjournal.php

htdocs/admin/bank.php

htdocs/admin/bank_extrafields.php

htdocs/comm/action/index.php

htdocs/comm/action/peruser.php

htdocs/comm/card.php

htdocs/compta/bank/card.php

htdocs/compta/bank/class/account.class.php

htdocs/compta/facture.php

htdocs/compta/facture/class/facture.class.php

htdocs/compta/facture/impayees.php

htdocs/compta/journal/sellsjournal.php