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

htdocs/accountancy/admin/fiscalyear.php

htdocs/accountancy/admin/fiscalyear_card.php

htdocs/core/class/commonobject.class.php

htdocs/core/class/fiscalyear.class.php

...s/core/modules/expensereport/doc/pdf_standard.modules.php

htdocs/core/modules/modAccounting.class.php

htdocs/core/modules/syslog/mod_syslog_file.php

htdocs/expensereport/list.php

htdocs/install/mysql/data/llx_c_payment_term.sql

htdocs/install/mysql/migration/4.0.0-5.0.0.sql

htdocs/langs/de_DE/bills.lang

htdocs/langs/en_US/accountancy.lang

htdocs/langs/en_US/admin.lang

htdocs/langs/en_US/bills.lang

htdocs/langs/en_US/main.lang

htdocs/langs/fr_FR/bills.lang