Migration to version 16.0 about account-closing HOT 8 OPEN

• account_cutoff_base: #213

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• account_cutoff_accrual_picking: #215

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• account_cutoff_start_end_dates: #216

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I plan to migrate the module account_cutoff_accrual_picking from this v14 PR #225 and rename the module to account_cutoff_picking (with this PR, it now supports both accruals and prepaid, so we need to remove "accrual" in the module name).

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I have another idea for v16 for account_cutoff_base:

• remove the 2 fields account_accrued_revenue_id and account_accrued_expense_id from account.tax
• replace it by 2 fields on res.company: accrued_revenue_tax_account_id and accrued_expense_tax_account_id

Reminder: these fields are only useful if you set accrual_taxes=true on res.company (should be set to True for France for instance). As using tax in accrual moves is a pretty useless thing (but in France, we like useless things !), I don't imagine someone needing different accounts for different VAT rates.
Advantage of this change: save time on configuration. Avoid addition of the 2 current fields on account.tax.template.

@fclementic2c any objection ?

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@alexis-via more simple but less rational ... In the standard, for example, Odoo put the cash basis information on the tax so I would not change.
But if you change this it is ok I can live with this.

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Migration account_fiscal_year_closing #248

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Migrating account_invoice_start_end_dates_move in #292

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