[FIX] account: default account

When importing an invoice without specifying the type, the invoice type
is set to `out_invoice`, but the account set is the supplier account.

At this point, the invoice type is simply undefined (`False`). It will
be set by default at creation to `out_invoice`. Therefore, we reach the
`else` condition which uses the supplier info.

We simply inverse the condition, so it creates a consistent object.
However, it raises a bigger question about how the action context should
be kept at invoice. We won't address it :-)

opw-1925547

closes odoo/odoo#30154

closes odoo/odoo#31373

addons/account/models/account_invoice.py

@@ -486,12 +486,12 @@ class AccountInvoice(models.Model):
                 msg = _('Cannot find a chart of accounts for this company, You should configure it. \nPlease go to Account Configuration.')
                 raise RedirectWarning(msg, action.id, _('Go to the configuration panel'))
 
-            if type in ('out_invoice', 'out_refund'):
-                account_id = rec_account.id
-                payment_term_id = p.property_payment_term_id.id
-            else:
+            if type in ('in_invoice', 'in_refund'):
                 account_id = pay_account.id
                 payment_term_id = p.property_supplier_payment_term_id.id
+            else:
+                account_id = rec_account.id
+                payment_term_id = p.property_payment_term_id.id
 
             delivery_partner_id = self.get_delivery_partner_id()
             fiscal_position = self.env['account.fiscal.position'].get_fiscal_position(self.partner_id.id, delivery_id=delivery_partner_id)