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

dev/iso-normes/format_FEC-Lien_outil_de_test_agréé.pdf

dev/iso-normes/format_FEC.pdf

htdocs/admin/livraison.php

htdocs/admin/sms.php

htdocs/compta/facture.php

htdocs/core/class/CSMSFile.class.php

htdocs/core/class/html.form.class.php

htdocs/core/lib/accounting.lib.php

htdocs/expedition/card.php

htdocs/expedition/class/expedition.class.php

htdocs/fourn/class/fournisseur.commande.class.php

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

htdocs/install/mysql/tables/llx_accounting_bookkeeping.sql

htdocs/product/card.php

htdocs/product/document.php

htdocs/product/fournisseurs.php

htdocs/product/list.php

htdocs/product/price.php

htdocs/product/stock/class/mouvementstock.class.php

htdocs/product/stock/mouvement.php