Review: Resubmit

Hello,

I have split this merge proposal, Now this branch contains codes for only 
following changes:

1) Added code for "Net Profit" and "Net Loss" accounts.
2) Improve Report rml accourdingly.
3) Balance sheet report: 
     a) In case of Net Profit set amount as negative to avoid any confusion.
     b) Change in the logic of sum_dr() and sum_cr() methods to get correct 
output in both case (Net profit as well as Net Loss), previously in case of 
Loss we were getting wrong total on Asset side.
4) instead of account.level, we must count the number of parents of the account 
that are displayed on teh report and use that to make the layout.
5) And for the removal of reserve and surplus account i will place a new merge 
proposal with a new brach asap.

Thanks,
Purnendu Singh
-- 
https://code.launchpad.net/~openerp-dev/openobject-addons/trunk-bug-722832-psi/+merge/64809
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