Bug 10403: add ability to change fund on receipt

Bug 10403: add ability to change fund on receipt

Right now there is no way to change the budget or fund when receiving an
item, which is annoying, particularly at the end of the fiscal year when
every item not already received has to be switched to the following
year's budget. This patch adds the ability to change the budget and fund
when receiving.

To test:
1) Apply patch.
2) Create an order for a vendor, choosing a fund to use for that order.
3) Receive the order, leaving the fund unchanged. Make sure the fund
   did not change.
4) Create another order for a vendor, choosing a fund to use for that
   order.
5) Receive the order, this time changing the fund. Make sure the fund
   is changed.
6) Run the unit test:
    > prove t/db_dependent/Acquisition.t
7) Sign off.

(Notes: this patch depends on the Acquisitions.t unit test improvements
in bug 10274; the seemingly-unrelated change in SQLHelper quiets an
irritating warning caused by the NewOrder call in ModReceiveOrder)

Signed-off-by: Mathieu Saby <mathieu.saby@univ-rennes2.fr>
Signed-off-by: Jonathan Druart <jonathan.druart@biblibre.com>
Signed-off-by: Galen Charlton <gmc@esilibrary.com>