[IMP] I have this improved code....

Respected sir,
I have add this following field in : ir_actions.py 
      'help_id': fields.many2one('ir.ui.view', "Help"),
and modify text fields to function fields
       'help': fields.function(fn1, fnct_inv=fn, store=True, type="text", string="Help", translate=True) 
and make two functions : fn1 and fn


modify field name and add reference : account_view.xml
 <field name="help_id" ref="help_action_account_fiscalyear"/>

view->account.xml : in make template and add description
 <template id="help_action_account_fiscalyear">
		      <p class="oe_view_nocontent_create">
		         Click to start a new fiscal year.
		      </p><p>
		        Define your company's financial year according to your needs. A
		        financial year is a period at the end of which a company's
		        accounts are made up (usually 12 months). The financial year is
		        usually referred to by the date in which it ends. For example,
		        if a company's financial year ends November 30, 2011, then
		        everything between December 1, 2010 and November 30, 2011
		        would be referred to as FY 2011.
		      </p>
        </template>