[FIX] account_voucher: validation of refund in multicurrency

Fixing several issues for refunds in multicurrency mode that prevented the moves to be balanced.
The amount_currency needs to use the absolute value, as a refund will have a negative amount.
The sign for currency_rate_difference needs to use the line instead of the voucher as they can have different value. e.g. a voucher of 1000$ with invoice of 1200$ and refund of 200$ will have two lines and their currency_rate_difference should have different signs.
Avoids doubling the value in foreign_currency_diff
Fixes #1490, opw 607118 & 611580
[FIX] l10n_be: spelling error in financial reports
[FIX] Account: Consolidation Account should not be carried to next fiscalyear
[FIX] account: payment_ids should list payments of same account than the invoice account
[FIX] account: child_of operator in invoice analysis report

When displaying invoice analysis of a company, include the invoices of the members of this company (opw 611084)
[FIX] report: allow using 0 decimal precision in rml reports
[FIX] account_voucher: fix typo in journal_id type
[FIX] web_kanban: in non-grouped kanban, on switch to form, display first record

in view_form.js, in do_show method, if the dataset index is not set, the on_button_new method is triggered, opening a new record
In regular kanbans (non-grouped kanban), the dataset index wasn't set, and, therefore, when switching to the view mode, it opened a form for a new record instead of opening the first record of the list, like this is the case for the view list and the grouped kanban
[FIX] project_timesheet: test used fields added not in dependencies

The fields procure_method and supply_method are not present if we just install project_timesheet which makes the tests fail (opw 610590).
[FIX] account_analytic_plan: correctly check context

The id of the journal is passed in the context. Avoid trying to browse on jounral_id=False
Fixes #821
[FIX] yaml tests: extra key in on_change result isn't that bad.

In the return result of an on_change, having keys which are not ine the view is not that bad, it is not an actual problem.

Display warning instead of asserting all the keys are in the views.
[FIX] account_anglo_savon: round prices according to account precision to avoid getting unbalanced move