[FIX] account: Currency field if no accounting is set on the user

The currency field shows as a badly aligned "in USD".
This PR adds a proper handling of the combinations
of accounting and multi_currency groups.

Original PR in v15: https://github.com/odoo/odoo/pull/104013

closes odoo/odoo#108101

X-original-commit: d2363794411bbc9147b8ff0d519d588a3814e582
Signed-off-by: Nicolas Viseur (vin) <vin@odoo.com>
Signed-off-by: Paolo Gatti (pgi) <pgi@odoo.com>

addons/account/views/account_move_views.xml

@@ -851,6 +851,11 @@
                                            groups="base.group_multi_currency"
                                            attrs="{'readonly': [('state', '!=', 'draft')], 'invisible': [('move_type', '=', 'entry')]}"/>
                                 </div>
+
+                                <field name="currency_id"
+                                       attrs="{'readonly': [('state', '!=', 'draft')]}"
+                                       groups="!account.group_account_readonly,base.group_multi_currency"/>
+
                             </group>
                         </group>
                         <notebook>