[FIX] stock_account: take default credit/debit accounts from journal

Create a product category with automated inventory valuation but no
accounts defined for expense/income
Create a stored product with such category but again without expense/income
accounts.
Create an invoice with such product and a jounral on which default
credit/debit accounts are defined.
Save and Post the invoice.

Journal entries related to the inventory move (COGS) are not created
because the accounts are missing, but the system should take the default
defined on the jounral instead of skipping the operation

opw-2339168

closes odoo/odoo#58662

X-original-commit: 3019828c1c101cdbf2f7d61a751ed6d73e40005f
Signed-off-by: Laurent Smet <smetl@users.noreply.github.com>
Signed-off-by: agr-odoo <agr-odoo@users.noreply.github.com>

addons/stock_account/models/account_move.py

@@ -122,7 +122,7 @@ class AccountMove(models.Model):
                     .get_product_accounts(fiscal_pos=move.fiscal_position_id)
                 )
                 debit_interim_account = accounts['stock_output']
-                credit_expense_account = accounts['expense']
+                credit_expense_account = accounts['expense'] or self.journal_id.default_account_id
                 if not debit_interim_account or not credit_expense_account:
                     continue