[FIX] account: reconciliation models: get residual amount of bank statement lines properly

[FIX] account: reconciliation models: don't mix currencies when checking the candidates for applicability of a model

Before that, similiar amount of different currencies could be matched together, regardless of the exchange rate. We now entirely forbid this case from the reconciliation models.

closes odoo/odoo#51153

Signed-off-by: Laurent Smet <smetl@users.noreply.github.com>

addons/account/models/account_bank_statement.py

@@ -505,6 +505,10 @@ class AccountBankStatementLine(models.Model):
         help="The amount expressed in an optional other currency if it is a multi-currency entry.")
     foreign_currency_id = fields.Many2one('res.currency', string='Foreign Currency',
         help="The optional other currency if it is a multi-currency entry.")
+    amount_residual = fields.Float(string="Residual Amount",
+        compute="_compute_is_reconciled",
+        store=True,
+        help="The amount left to be reconciled on this statement line (signed according to its move lines' balance), expressed in its currency. This is a technical field use to speedup the application of reconciliation models.")
     currency_id = fields.Many2one('res.currency', string='Journal Currency')
     partner_id = fields.Many2one(
         comodel_name='res.partner',
@@ -810,15 +814,17 @@ class AccountBankStatementLine(models.Model):
     # COMPUTE METHODS
     # -------------------------------------------------------------------------
 
-    @api.depends('currency_id', 'amount',
+    @api.depends('currency_id', 'amount', 'foreign_currency_id', 'amount_currency',
                  'move_id.line_ids', 'move_id.line_ids.matched_debit_ids', 'move_id.line_ids.matched_credit_ids')
     def _compute_is_reconciled(self):
         ''' Compute the field indicating if the statement lines are already reconciled with something.
         This field is used for display purpose (e.g. display the 'cancel' button on the statement lines).
+        Also computes the residual amount of the statement line.
         '''
         for st_line in self:
             liquidity_lines, suspense_lines, other_lines = st_line._seek_for_lines()
 
+            # Compute is_reconciled
             if not st_line.id or suspense_lines:
                 # New record: The journal items are not yet there.
                 st_line.is_reconciled = False
@@ -828,6 +834,17 @@ class AccountBankStatementLine(models.Model):
                 # The journal entry seems reconciled.
                 st_line.is_reconciled = True
 
+            # Compute residual amount
+            st_line_currency = suspense_lines.currency_id or suspense_lines.company_currency_id
+            balance_field, residual_field = ('amount_currency', 'amount_residual_currency') if suspense_lines.currency_id else ('balance', 'amount_residual')
+
+            if st_line.to_check:
+                st_line.amount_residual = -st_line.amount_currency if st_line.foreign_currency_id else -st_line.amount
+            elif suspense_lines.account_id.reconcile:
+                st_line.amount_residual = sum(suspense_lines.mapped(residual_field))
+            else:
+                st_line.amount_residual = sum(suspense_lines.mapped(balance_field))
+
     # -------------------------------------------------------------------------
     # CONSTRAINT METHODS
     # -------------------------------------------------------------------------

addons/account/models/account_reconcile_model.py

@@ -257,7 +257,7 @@ class AccountReconcileModel(models.Model):
         if self.rule_type == 'invoice_matching' and (not self.match_total_amount or (self.match_total_amount_param == 100)):
             return []
 
-        line_currency = st_line.currency_id or st_line.journal_id.currency_id or self.company_id.currency_id
+        line_currency = st_line.foreign_currency_id or st_line.currency_id
         if line_currency.is_zero(residual_balance):
             # No writeoff needs to be done for a full reconciliation
             return []
@@ -630,21 +630,26 @@ class AccountReconcileModel(models.Model):
             return False
 
         # Match total residual amount.
+        line_currency = statement_line.foreign_currency_id or statement_line.currency_id
+
+        candidate_currencies = set(candidate['aml_currency_id'] or statement_line.company_currency_id.id for candidate in candidates)
+        if candidate_currencies != {line_currency.id}:
+            # We don't apply any automatic match based on residual amount if candidates have differenct currencies
+            return False
+
         total_residual = 0.0
         for aml in candidates:
             if aml['account_internal_type'] == 'liquidity':
                 total_residual += aml['aml_currency_id'] and aml['aml_amount_currency'] or aml['aml_balance']
             else:
                 total_residual += aml['aml_currency_id'] and aml['aml_amount_residual_currency'] or aml['aml_amount_residual']
-        line_residual = statement_line.currency_id and statement_line.amount_currency or statement_line.amount
-        line_currency = statement_line.currency_id or statement_line.journal_id.currency_id or statement_line.company_id.currency_id
 
         # Statement line amount is equal to the total residual.
-        if float_is_zero(total_residual - line_residual, precision_rounding=line_currency.rounding):
+        if float_is_zero(total_residual + statement_line.amount_residual, precision_rounding=line_currency.rounding):
             return True
 
-        line_residual_to_compare = line_residual if line_residual > 0.0 else -line_residual
-        total_residual_to_compare = total_residual if line_residual > 0.0 else -total_residual
+        line_residual_to_compare = abs(statement_line.amount_residual)
+        total_residual_to_compare = abs(total_residual)
 
         if line_residual_to_compare > total_residual_to_compare:
             amount_percentage = (total_residual_to_compare / line_residual_to_compare) * 100
@@ -712,8 +717,7 @@ class AccountReconcileModel(models.Model):
 
         # Iterate all and create results.
         for line in st_lines:
-            line_currency = line.currency_id or line.journal_id.currency_id or line.company_id.currency_id
-            line_residual = line.currency_id and line.amount_currency or line.amount
+            line_currency = line.foreign_currency_id or line.currency_id
 
             # Search for applicable rule.
             # /!\ BREAK are very important here to avoid applying multiple rules on the same line.
@@ -760,12 +764,14 @@ class AccountReconcileModel(models.Model):
                                             or third_batch_candidates + third_batch_candidates_proposed)
 
                     # Special case: the amount are the same, submit the line directly.
-                    for c in available_candidates:
-                        residual_amount = c['aml_currency_id'] and c['aml_amount_residual_currency'] or c['aml_amount_residual']
+                    candidate_currencies = set(candidate['aml_currency_id'] or line.company_currency_id.id for candidate in available_candidates)
+                    if candidate_currencies == {line_currency.id}:
+                        for c in available_candidates:
+                            residual_amount = c['aml_currency_id'] and c['aml_amount_residual_currency'] or c['aml_amount_residual']
 
-                        if float_is_zero(residual_amount - line_residual, precision_rounding=line_currency.rounding):
-                            available_candidates = [c]
-                            break
+                            if float_is_zero(residual_amount + line.amount_residual, precision_rounding=line_currency.rounding):
+                                available_candidates = [c]
+                                break
 
                     # Needed to handle check on total residual amounts.
                     if first_batch_candidates or first_batch_candidates_proposed or model._check_rule_propositions(line, available_candidates):

addons/account/tests/test_reconciliation_matching_rules.py

@@ -96,10 +96,12 @@ class TestReconciliationMatchingRules(AccountTestCommon):
         })
 
     @classmethod
-    def _create_invoice_line(cls, amount, partner, type):
+    def _create_invoice_line(cls, amount, partner, type, currency=None):
         ''' Create an invoice on the fly.'''
         invoice_form = Form(cls.env['account.move'].with_context(default_move_type=type, default_invoice_date='2019-09-01', default_date='2019-09-01'))
         invoice_form.partner_id = partner
+        if currency:
+            invoice_form.currency_id = currency
         with invoice_form.invoice_line_ids.new() as invoice_line_form:
             invoice_line_form.name = 'xxxx'
             invoice_line_form.quantity = 1
@@ -413,3 +415,19 @@ class TestReconciliationMatchingRules(AccountTestCommon):
             bank_line_1.id: {'aml_ids': [payment_bnk_line.id], 'model': self.rule_0}
         }
         self._check_statement_matching(self.rule_0, expected_values, statements=bank_st)
+
+    def test_match_different_currencies(self):
+        partner = self.env['res.partner'].create({'name': 'Bernard Gagnant'})
+        self.rule_1.write({'match_partner_ids': [(6, 0, partner.ids)], 'match_same_currency': False})
+
+        currency_inv = self.env.ref('base.EUR')
+        currency_statement = self.env.ref('base.JPY')
+
+        currency_statement.active = True
+
+        invoice_line = self._create_invoice_line(100, partner, 'out_invoice', currency=currency_inv)
+
+        self.bank_line_2.unlink()
+        self.bank_line_1.write({'partner_id': partner.id, 'foreign_currency_id': currency_statement.id, 'amount_currency': 100, 'payment_ref': 'test'})
+        self.env['account.reconcile.model'].flush()
+        self._check_statement_matching(self.rule_1, {self.bank_line_1.id: {'aml_ids': []}}, statements=self.bank_st)