[FIX] account: constraint on empty account

If SQL, if you do
```display_type IN ('line_section', 'line_note') OR account_id IS NOT NULL```
and `display_type` is `NULL` then you can only have `'t'` because
`SELECT NULL OR 'f';` yields `NULL`
`SELECT NULL OR 't';` yields `'t'`
The check of NULL is not blocking, hence the constraint doesn't work.

closes odoo/odoo#37075

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

addons/account/models/account_move.py

@@ -2278,7 +2278,7 @@ class AccountMoveLine(models.Model):
         ),
         (
             'check_accountable_required_fields',
-             "CHECK(display_type IN ('line_section', 'line_note') OR account_id IS NOT NULL)",
+             "CHECK(COALESCE(display_type IN ('line_section', 'line_note'), 'f') OR account_id IS NOT NULL)",
              "Missing required account on accountable invoice line."
         ),
         (

addons/account/tests/account_test_no_chart.py

@@ -83,12 +83,16 @@ class TestAccountNoChartCommon(SavepointCase):
             'code': 'AJ-PURC',
             'type': 'purchase',
             'company_id': cls.env.user.company_id.id,
+            'default_debit_account_id': cls.account_expense.id,
+            'default_credit_account_id': cls.account_expense.id,
         })
         cls.journal_sale = cls.env['account.journal'].create({
             'name': 'Sale Journal - Test',
             'code': 'AJ-SALE',
             'type': 'sale',
             'company_id': cls.env.user.company_id.id,
+            'default_debit_account_id': cls.account_income.id,
+            'default_credit_account_id': cls.account_income.id,
         })
 
     @classmethod

addons/purchase/tests/test_purchase_order_report.py

@@ -56,7 +56,7 @@ class TestPurchaseOrderReport(common.TransactionCase):
         })
         po.button_confirm()
 
-        f = Form(self.env['account.move'])
+        f = Form(self.env['account.move'].with_context(default_type='in_invoice'))
         f.partner_id = po.partner_id
         f.purchase_id = po
         invoice = f.save()

addons/sale/tests/test_reinvoice.py

@@ -216,17 +216,14 @@ class TestReInvoice(TestCommonSaleNoChart):
         self.sale_order.action_confirm()
 
         # create invoice lines and validate it
-        invoice_a = self.AccountMove.create({
-            'partner_id': self.partner_customer_usd.id,
-            'journal_id': self.journal_purchase.id,
-            'line_ids': [
-                (0, 0, {
-                    'product_id': self.product_no_expense.id,
-                    'quantity': 3,
-                    'analytic_account_id': self.analytic_account.id,
-                }),
-            ],
-        })
+        move_form = Form(self.AccountMove)
+        move_form.partner_id = self.partner_customer_usd
+        move_form.journal_id = self.journal_purchase
+        with move_form.line_ids.new() as line_form:
+            line_form.product_id = self.product_no_expense
+            line_form.quantity = 3.0
+            line_form.analytic_account_id = self.analytic_account
+        invoice_a = move_form.save()
         invoice_a.post()
 
         self.assertEquals(len(self.sale_order.order_line), 1, "No SO line should have been created (or removed) when validating vendor bill")

addons/sale/tests/test_sale_order.py

@@ -184,7 +184,6 @@ class TestSaleOrder(TestCommonSaleNoChart):
         so._create_analytic_account()
 
         inv = self.env['account.move'].with_context(default_type='in_invoice').create({
-            'type': 'in_invoice',
             'partner_id': self.partner_customer_usd.id,
             'invoice_line_ids': [
                 (0, 0, {