[IMP] purchase_stock, stock_account: handle invoice before receipt

In some buisness case when the invoice is done before the receipt, the
`stock.valuation.layer` price unit will be taken on the invoice rather
than the `purchase.order.line`

Part-of: odoo/odoo#99411

addons/purchase_stock/models/stock_move.py

@@ -29,10 +29,33 @@ class StockMove(models.Model):
     def _get_price_unit(self):
         """ Returns the unit price for the move"""
         self.ensure_one()
-        if self.purchase_line_id and self.product_id.id:
-            price_unit_prec = self.env['decimal.precision'].precision_get('Product Price')
-            line = self.purchase_line_id
-            order = line.order_id
+        if not self.purchase_line_id or not self.product_id.id:
+            return super(StockMove, self)._get_price_unit()
+        price_unit_prec = self.env['decimal.precision'].precision_get('Product Price')
+        line = self.purchase_line_id
+        order = line.order_id
+        received_qty = line.qty_received
+        if self.state == 'done':
+            received_qty -= self.product_uom._compute_quantity(self.quantity_done, line.product_uom)
+        if line.qty_invoiced > received_qty:
+            move_layer = line.move_ids.stock_valuation_layer_ids
+            invoiced_layer = line.invoice_lines.stock_valuation_layer_ids
+            receipt_value = sum(move_layer.mapped('value')) + sum(invoiced_layer.mapped('value'))
+            invoiced_value = 0
+            invoiced_qty = 0
+            for invoice_line in line.invoice_lines:
+                if invoice_line.tax_ids:
+                    invoiced_value += invoice_line.tax_ids.with_context(round=False).compute_all(
+                        invoice_line.price_unit, currency=invoice_line.account_id.currency_id, quantity=invoice_line.quantity)['total_void']
+                else:
+                    invoiced_value += invoice_line.price_unit * invoice_line.quantity
+                invoiced_qty += invoice_line.product_uom_id._compute_quantity(invoice_line.quantity, line.product_id.uom_id)
+            # TODO currency check
+            remaining_value = invoiced_value - receipt_value
+            # TODO qty_received in product uom
+            remaining_qty = invoiced_qty - line.product_uom._compute_quantity(received_qty, line.product_id.uom_id)
+            price_unit = float_round(remaining_value / remaining_qty, precision_digits=price_unit_prec)
+        else:
             price_unit = line.price_unit
             if line.taxes_id:
                 qty = line.product_qty or 1
@@ -40,15 +63,14 @@ class StockMove(models.Model):
                 price_unit = float_round(price_unit / qty, precision_digits=price_unit_prec)
             if line.product_uom.id != line.product_id.uom_id.id:
                 price_unit *= line.product_uom.factor / line.product_id.uom_id.factor
-            if order.currency_id != order.company_id.currency_id:
-                # The date must be today, and not the date of the move since the move move is still
-                # in assigned state. However, the move date is the scheduled date until move is
-                # done, then date of actual move processing. See:
-                # https://github.com/odoo/odoo/blob/2f789b6863407e63f90b3a2d4cc3be09815f7002/addons/stock/models/stock_move.py#L36
-                price_unit = order.currency_id._convert(
-                    price_unit, order.company_id.currency_id, order.company_id, fields.Date.context_today(self), round=False)
-            return price_unit
-        return super(StockMove, self)._get_price_unit()
+        if order.currency_id != order.company_id.currency_id:
+            # The date must be today, and not the date of the move since the move move is still
+            # in assigned state. However, the move date is the scheduled date until move is
+            # done, then date of actual move processing. See:
+            # https://github.com/odoo/odoo/blob/2f789b6863407e63f90b3a2d4cc3be09815f7002/addons/stock/models/stock_move.py#L36
+            price_unit = order.currency_id._convert(
+                price_unit, order.company_id.currency_id, order.company_id, fields.Date.context_today(self), round=False)
+        return price_unit
 
     def _generate_valuation_lines_data(self, partner_id, qty, debit_value, credit_value, debit_account_id, credit_account_id, svl_id, description):
         """ Overridden from stock_account to support amount_currency on valuation lines generated from po

addons/stock_account/models/account_move.py

@@ -247,6 +247,8 @@ class AccountMove(models.Model):
 class AccountMoveLine(models.Model):
     _inherit = 'account.move.line'
 
+    stock_valuation_layer_ids = fields.One2many('stock.valuation.layer', 'account_move_line_id', string='Stock Valuation Layer')
+
     def _compute_account_id(self):
         super()._compute_account_id()
         input_lines = self.filtered(lambda line: (