[FIX] spreadsheet_account: fix no account match

Steps to reproduce:
- create an empty spreadsheet
- type in a cell '=ODOO.BALANCE("qsdfqsf", "02/2024")'
=> #ERROR

There's no account that match the given code.
The account.move.line domain ends up having a clause
`('account_id', 'in', [])`
The ORM detects the domain won't match anything and
early returns an empty list []

Our code expects a query object and not a list => boom

opw-3872445

closes odoo/odoo#163444

X-original-commit: 95de1332196fde7bfa5d178c6c0b7995cd892acb
Signed-off-by: Vincent Schippefilt (vsc) <vsc@odoo.com>
Signed-off-by: Lucas Lefèvre (lul) <lul@odoo.com>

addons/spreadsheet_account/models/account.py

@@ -113,7 +113,7 @@ class AccountMove(models.Model):
             company_id = args["company_id"] or self.env.company.id
             domain = self._build_spreadsheet_formula_domain(args)
             # remove this when _search always returns a Query object
-            if domain == expression.FALSE_DOMAIN:
+            if expression.is_false(self.env["account.move.line"], domain):
                 results.append({"credit": 0, "debit": 0})
                 continue
             MoveLines = self.env["account.move.line"].with_company(company_id)

addons/spreadsheet_account/tests/test_debit_credit.py

@@ -875,6 +875,27 @@ class SpreadsheetAccountingFunctionsTest(AccountTestInvoicingCommon):
             ],
         )
 
+    def test_code_no_account(self):
+        """code that doesn't match any account"""
+        self.assertEqual(
+            self.env["account.account"].spreadsheet_fetch_debit_credit(
+                [
+                    {
+                        "date_range": {
+                            "range_type": "year",
+                            "year": 2022,
+                        },
+                        "codes": ["10000000000"],
+                        "company_id": None,
+                        "include_unposted": False,
+                    }
+                ]
+            ),
+            [
+                {"credit": 0, "debit": 0},
+            ],
+        )
+
     def test_no_code(self):
         self.assertEqual(
             self.env["account.account"].spreadsheet_fetch_debit_credit(