[IMP] fields: improve _determine_default() and add test for inherited fields
[FIX] fix wrong filter in search view (account/sale)

the field section_id is created in addon sale, but used in the account
reporting views.  This commit moves the search view definition
in the correct file.
Merge branch '8.0' of https://github.com/odoo/odoo into 8.0-linux64