Currently, an exception is generated when the user tries to open the "Cash Flow Statement" report.

Steps to produce an error:
- install 'Accounting Reports'
- Open Accounting > Configuration > Accounting > Journals
- Now delete all journals except "Miscellaneous Operations"
- change type of "Miscellaneous Operations" to sales > sale
- Click Reporting > click "Cash Flow Statement"  >>> exception occurs

Stack Trace:
```
SyntaxError: syntax error at or near ")"
LINE 28: ...            AND account_move_line.account_id NOT IN ((), ())
                                                                  ^

  File "odoo/http.py", line 2373, in __call__
    response = request._serve_db()
  File "odoo/http.py", line 1903, in _serve_db
    return self._transactioning(
  File "odoo/http.py", line 1966, in _transactioning
    return service_model.retrying(func, env=self.env)
  File "odoo/service/model.py", line 134, in retrying
    result = func()
  File "odoo/http.py", line 1933, in _serve_ir_http
    response = self.dispatcher.dispatch(rule.endpoint, args)
  File "odoo/http.py", line 2177, in dispatch
    result = self.request.registry['ir.http']._dispatch(endpoint)
  File "odoo/addons/base/models/ir_http.py", line 223, in _dispatch
    result = endpoint(**request.params)
  File "odoo/http.py", line 754, in route_wrapper
    result = endpoint(self, *args, **params_ok)
  File "addons/web/controllers/dataset.py", line 35, in call_kw
    return call_kw(request.env[model], method, args, kwargs)
  File "odoo/api.py", line 459, in call_kw
    result = getattr(recs, name)(*args, **kwargs)
  File "home/odoo/src/enterprise/saas-17.4/account_reports/models/account_report.py", line 4872, in get_report_information
    'lines': self._get_lines(options, all_column_groups_expression_totals=all_column_groups_expression_totals, warnings=warnings),
  File "home/odoo/src/enterprise/saas-17.4/account_reports/models/account_report.py", line 2275, in _get_lines
    dynamic_lines = self._get_dynamic_lines(options, all_column_groups_expression_totals, warnings=warnings)
  File "home/odoo/src/enterprise/saas-17.4/account_reports/models/account_report.py", line 2705, in _get_dynamic_lines
    rslt = self.env[self.custom_handler_model_name]._dynamic_lines_generator(self, options, all_column_groups_expression_totals, warnings=warnings)
  File "home/odoo/src/enterprise/saas-17.4/account_reports/models/account_cash_flow_report.py", line 16, in _dynamic_lines_generator
    report_data = self._get_report_data(report, options, layout_data)
  File "home/odoo/src/enterprise/saas-17.4/account_reports/models/account_cash_flow_report.py", line 57, in _get_report_data
    for aml_groupby_account in self._get_liquidity_moves(report, options, currency_table_query, payment_account_ids, cashflow_tag_ids):
  File "home/odoo/src/enterprise/saas-17.4/account_reports/models/account_cash_flow_report.py", line 365, in _get_liquidity_moves
    self._cr.execute(SQL(' UNION ALL ').join(queries))
  File "odoo/sql_db.py", line 347, in execute
    res = self._obj.execute(query, params)
```

This is because at the time of query building for getting liquidity moves, it gets an empty tuple from line [1] as we do not have any journals with the type 'bank', 'cash', or 'general'.

This commit will fix the above issue by returning empty report_data when payment_account_ids is empty.

[1] - https://github.com/odoo/enterprise/blob/8fa01948610809d191b75260772782e25ea3a737/account_reports/models/account_cash_flow_report.py#L195

sentry-5555757610