After discussion, here is the solution that seems the less dangerous. We cannot 
delete analytic account that have entry before cancelled all the entry of the 
account. So it's not a good idea to delete the account when the project is 
deleted.

1) delete the project don't delete the analytic account, don't remove analytic 
entry : ok 
2 ) to delete the analytic account, check if the project still exist if yes => 
warning "please delete the project linked with this account before" : no ok for 
now

3) To delete a analytic account "linked" with a project, we should delete the 
project before


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