merge proposal in need fixing

** Changed in: openobject-addons
       Status: Fix Committed => Confirmed

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https://bugs.launchpad.net/bugs/760412

Title:
  Bank statements crashes when confirmed if partner not defined

Status in OpenERP Addons (modules):
  Confirmed

Bug description:
  TO REPRODUCE:
  1) Enter a journal which debits receivables and credit sales but don't attach 
a partner to the transaction, a general journal transaction. 
Accounting=>Journal Entries=>Journal Entries
  2) Create a bank statement (using say the cash journal) and select the 
receivables transaction created in step (1) to reconcile. Accounting=>Bank and 
Cash=>Bank Statements
  3) Click the confirm button: 

  RESULT:
  following error is displayed: 

  File 
"/home/openerp/development/openerp-server/bin/addons/account_voucher/account_voucher.py",
 line 760, in action_move_line_create
      account_id = inv.partner_id.property_account_receivable.id
  AttributeError: 'NoneType' object has no attribute 'id'

  If a partner was associated with the transaction no error would have
  been produced but there is no requirement for a partner to be
  associated so it should not cause an error.

  EXPECTED RESULT:
  Reconciliation to be confirmed without errors

  PLATFORM:
  OpenERP 6.02 build 3388

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