[FIX] account: reverse pair

Commit b6d4cd5deb introduced the auto-reconciliation when reversing
an entry. However, we should make sure to only reconcile non-reconciled
entries. Such an entry can be generated from an exchange rate entry.

opw-1826024

addons/account/models/account_move.py

@@ -220,7 +220,7 @@ class AccountMove(models.Model):
 
     # Do not forward port in >= saas-14
     def _reconcile_reversed_pair(self, move, reversed_move):
-        amls_to_reconcile = move.line_ids + reversed_move.line_ids
+        amls_to_reconcile = (move.line_ids + reversed_move.line_ids).filtered(lambda l: not l.reconciled)
         accounts_reconcilable = amls_to_reconcile.mapped('account_id').filtered(lambda a: a.reconcile)
         for account in accounts_reconcilable:
             amls_for_account = amls_to_reconcile.filtered(lambda l: l.account_id.id == account.id)