[ADD] module account_statement_base

This module contains the views of account.bank.statement.line, which
have been removed from the account module in Odoo v16

setup/account_statement_base/setup.py

@@ -0,0 +1,6 @@
+import setuptools
+
+setuptools.setup(
+    setup_requires=['setuptools-odoo'],
+    odoo_addon=True,
+)