[FIX] account: remove orphan analytic lines

If the analytic account is not present on an entry, still removes the Analytic Journal Items linked to it.
Fixes #1194, opw 610784
[FIX] account: avoid closing fiscalyear with unpost entries

As when closing fiscal periods, forbid to close a fiscal year with unposted entries.
Fixes #1194, opw 610784
Merge branch '7.0' of https://github.com/odoo/odoo into 7.0-linux64