[FIX] account: move date on reversed exchange move

Before this commit, the reversal of a passed exchange
move was not created on the correct date:

- If sequence is reset by month, the reversal should
  be created at the end of the month of the exchange
  move, and if sequence is reset by year, at the end
  of the year.

Steps:

- With a foreign currency X activated and two different
  rates few months in the past.
- Create and confirm an invoice with currency X at the
  date of the first rate.
- Register a payment at the date of the second rate
  (an exchange move is created).
- Unreconcile the payment from the invoice.
-> A reversal of the exchange move is created, but the
   date is wrong (set to today's date).

opw-2856385

closes odoo/odoo#122981

X-original-commit: 130832942d4bd40e0c11676b030db6fb794bfbdb
Signed-off-by: Brice Bartoletti (bib) <bib@odoo.com>
Signed-off-by: Guillaume Vanleynseele (guva) <guva@odoo.com>

addons/account/tests/common.py

@@ -382,7 +382,9 @@ class AccountTestInvoicingCommon(TransactionCase):
         })
 
     @classmethod
-    def init_invoice(cls, move_type, partner=None, invoice_date=None, post=False, products=None, amounts=None, taxes=None, company=False):
+    def init_invoice(cls, move_type, partner=None, invoice_date=None, post=False, products=None, amounts=None, taxes=None, company=False, currency=None):
+        products = [] if products is None else products
+        amounts = [] if amounts is None else amounts
         move_form = Form(cls.env['account.move'] \
                     .with_company(company or cls.env.company) \
                     .with_context(default_move_type=move_type))
@@ -396,6 +398,8 @@ class AccountTestInvoicingCommon(TransactionCase):
         if not move_form._get_modifier('date', 'invisible'):
             move_form.date = move_form.invoice_date
         move_form.partner_id = partner or cls.partner_a
+        if currency:
+            move_form.currency_id = currency
 
         for product in (products or []):
             with move_form.invoice_line_ids.new() as line_form:

addons/account/tests/test_account_move_out_invoice.py

@@ -3377,3 +3377,59 @@ class TestAccountMoveOutInvoiceOnchanges(AccountTestInvoicingCommon):
                 'credit': 0.0,
             },
         ])
+
+    @freeze_time('2019-01-01')
+    def test_date_reversal_exchange_move(self):
+        """
+        Test the date of the reversal of an exchange move created when unreconciling a payment made in the past, when no lock date is set.
+        It should be the last day of the month of the exchange move date if sequence is incremented by month,
+        and the last day of the year of the exchange move date if sequence is incremented by year.
+        """
+        for format_incrementor, expected_date in (('month', '2017-01-31'), ('year', '2017-12-31')):
+            with self.subTest(format_incrementor=format_incrementor, expected_date=expected_date):
+                invoice = self.init_invoice(move_type='out_invoice', partner=self.partner_a, invoice_date='2016-01-20', post=True, amounts=[750.0], currency=self.currency_data['currency'])
+
+                new_exchange_journal = self.env['account.journal'].create({
+                    'name': f'Exchange Journal for {invoice.name}',
+                    'code': f'EXCH{invoice.sequence_number}',
+                    'type': 'general',
+                    'company_id': self.env.company.id,
+                })
+
+                # Need a first move in the new journal to initiate the sequence with a right incrementor, depending on the wanted format
+                self.env['account.move'].create({
+                    'journal_id': new_exchange_journal.id,
+                    'name': 'EXCH/2019/00001' if format_incrementor == 'year' else 'EXCH/2019/01/0001',
+                    'line_ids': [
+                        (0, 0, {
+                            'account_id': self.company_data['default_account_receivable'].id,
+                            'debit': 125.0,
+                            'credit': 0.0,
+                        }),
+                        (0, 0, {
+                            'account_id': self.company_data['default_account_revenue'].id,
+                            'debit': 0.0,
+                            'credit': 125.0,
+                        })
+                    ]
+                })
+
+                self.env.company.currency_exchange_journal_id = new_exchange_journal
+
+                self.env['account.payment.register'].with_context(active_model='account.move', active_ids=invoice.ids).create({
+                    'payment_date': '2017-01-20',
+                })._create_payments()
+
+                line_receivable = invoice.line_ids.filtered(lambda l: l.account_id.account_type == 'asset_receivable')
+
+                exchange_move = line_receivable.full_reconcile_id.partial_reconcile_ids.exchange_move_id
+
+                # Date of the exchange move should be the date of the payment
+                self.assertEqual(exchange_move.date, fields.Date.to_date('2017-01-20'))
+
+                line_receivable.remove_move_reconcile()
+
+                exchange_move_reversal = exchange_move.reversal_move_id
+
+                # Date of the reversal of the exchange move should be the last day of the month/year of the payment depending on the sequence format
+                self.assertEqual(exchange_move_reversal.date, fields.Date.to_date(expected_date))