[IMP] account: Remove test_account_move_rounding dependency to AccountTestCommon

l10n runbot builds are all failing when running at least one test depending of AccountTestCommon because it:
- doesn't create a sandboxed testing environnement to manage the multi-currency, multi-company, the default company's currency, the exchange rates...
- doesn't setup a testing user then all tests are done using the superuser.
- doesn't provide a fully setup chart of accounts: exchange difference journal is not set, accounts have bad types, etc...
- is run sometimes at-install.

--task: 2296213

addons/account/tests/test_account_move_rounding.py

@@ -1,43 +1,11 @@
 # -*- coding: utf-8 -*-
 
-from odoo.addons.account.tests.common import AccountTestCommon
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
 from odoo.tests import tagged
 
 
 @tagged('post_install', '-at_install')
-class TestAccountMoveRounding(AccountTestCommon):
-
-    @classmethod
-    def setUpClass(cls):
-        super(TestAccountMoveRounding, cls).setUpClass()
-        cls.currency = cls.env['res.currency'].create({
-            'name': "RAM",
-            'symbol': "🐏",
-            'rounding': 0.01,
-        })
-        cls.company = cls.env['res.company'].create({
-            'name': "SHEEP",
-            'currency_id': cls.currency.id,
-        })
-        cls.account_type = cls.env['account.account.type'].create({
-            'name': 'BAAH',
-            'internal_group': 'asset',
-            'type': 'receivable'
-        })
-        cls.journal = cls.env['account.journal'].create({
-            'company_id': cls.company.id,
-            'name': 'LAMB',
-            'code': 'LL',
-            'type': 'purchase',
-        })
-        cls.account = cls.env['account.account'].create({
-            'company_id': cls.company.id,
-            'name': 'EWE',
-            'code': 'EE',
-            'user_type_id': cls.account_type.id,
-            'reconcile': True,
-        })
-
+class TestAccountMoveRounding(AccountTestInvoicingCommon):
 
     def test_move_line_rounding(self):
         """Whatever arguments we give to the creation of an account move,
@@ -49,30 +17,15 @@ class TestAccountMoveRounding(AccountTestCommon):
         In principle, it should not be necessary to add it to the create values,
         since it is supposed to be computed by the ORM...
         """
-        move1 = self.env['account.move'].create({
-            'journal_id': self.journal.id,
+        move = self.env['account.move'].create({
             'line_ids': [
-                (0, 0, {'debit': 100.0 / 3, 'account_id': self.account.id}),
-                (0, 0, {'credit': 100.0 / 3, 'account_id': self.account.id}),
-            ],
-        })
-        move2 = self.env['account.move'].create({
-            'journal_id': self.journal.id,
-            'line_ids': [
-                (0, 0, {'debit': 100.0 / 3, 'account_id': self.account.id,
-                        'company_currency_id': self.company.currency_id.id}),
-                (0, 0, {'credit': 100.0 / 3, 'account_id': self.account.id,
-                        'company_currency_id': self.company.currency_id.id}),
+                (0, 0, {'debit': 100.0 / 3, 'account_id': self.company_data['default_account_revenue'].id}),
+                (0, 0, {'credit': 100.0 / 3, 'account_id': self.company_data['default_account_revenue'].id}),
             ],
         })
 
         self.assertEqual(
             [(33.33, 0.0), (0.0, 33.33)],
-            move2.line_ids.mapped(lambda x: (x.debit, x.credit)),
+            move.line_ids.mapped(lambda x: (x.debit, x.credit)),
             "Quantities should have been rounded according to the currency."
         )
-        self.assertEqual(
-            move1.line_ids.mapped(lambda x: (x.debit, x.credit)),
-            move2.line_ids.mapped(lambda x: (x.debit, x.credit)),
-            "In both cases the rounding should be correctly done."
-        )