Review: Needs Fixing

No need to create separate variable.

you can do like:
'analytic_account_id': voucher_brw.analytic_id and voucher_brw.analytic_id.id 
or False
-- 
https://code.launchpad.net/~openerp-dev/openobject-addons/trunk-bug-893977-bde/+merge/83899
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