### Steps to reproduce the issue:

1. In a Multi-Company setup with different Charts of Accounts, create (or find) a Report with Availability set to Chart of Account Matches
    - For example, you can use Belgian Profit and Loss or Balance Sheet reports
2. With multiple companies visible, including the one with the correct Chart of Accounts, go to the Root Report of the one you created (or found)
3. Under the Report Variants filter, the "coa" Report can not be found, or the filter is simply not displayed

### Explanation:

When looking for variants with `availability_condition="coa"`, the current condition is for `companies.mapped("chart_template")` to consist of only `account.report.chart_template`.
Before 18.0, `account.report` using `account.account.code` as filter retrieved accounts from all active companies. `account.account` with a `code` corresponding to the request, even if their function is not the same, would be added into the report, falsing the amounts as a result.

### Fix reasoning:

Since 18.0, with commits odoo/odoo@854c3b27aa5476c208572f19e64f8f3364bfc381 and odoo/enterprise@92bf8e36c40f99c697318ddc9784cde0a1b3736e, `account.account.code` became company dependent, and only `self.env.company` is used to retrieve them in `account.report`.
Thanks to this change, `availability_condition="coa"` does no longer require a restriction to environments where all companies have `account.report.chart_template`.

opw-4263627

Forward-Port-Of: odoo/enterprise#72365

### Steps to reproduce:

- Create  and configure a Sendcloud shipping method
- Create a Contact Bob
- Create a subconcat of type delivery for Bob without setting any name
> by default its display name will be "Bob, delivery address"
- Create a sale order for Bob
- Add a Sendcloud shipment method to that SO and confirm the SO
- Go on the associated delivery and try to validate it

### Expected behavior:

You should raise a user error telling you that you a pickup point was required for the selected shipping method.

### Current behavior:

You raise a traceback prior to that point.

### Cause of the issue:

Since you did not set a name on your delivery partner the code will break as soon as you try to generate the parcels data because "False" is not iterable, see:
https://github.com/odoo/enterprise/blob/37577535a4482eaa1250b41136b47b3613eb7693/delivery_sendcloud/models/sendcloud_service.py#L576-L577

### Fix:

If for some reason the name of the delivery partner has been removed or was unset (e.g. display name is of the form: Bob, Delivery address), the name of its parent should be used to generate the parcel data.

Note:

This fix should normally not be that relevant, because, if you were to select a pickup point, the partner used to generate the parcel would already be the parent partner and is guarranteed to have a name: https://github.com/odoo/enterprise/blob/37577535a4482eaa1250b41136b47b3613eb7693/delivery_sendcloud/models/sendcloud_service.py#L556-L561already However, now, if you proceed with this flow without any pickup point (which you can only select form the website) you will now raise a relevant user error:

#### Invalid Operation: "A service point is required for the selected shipping method"

opw-4118362

Forward-Port-Of: odoo/enterprise#72076

When there are no journals and the user tries to open the balance sheet report,
a traceback will appear.

Steps to reproduce the error:
- Install ``account_reports`` module without demo data
- Remove all journals
- Go Reporting > Open Balance sheet

Traceback:
```
StopIteration: null
  File "odoo/http.py", line 2364, in __call__
    response = request._serve_db()
  File "odoo/http.py", line 1891, in _serve_db
    return self._transactioning(
  File "odoo/http.py", line 1954, in _transactioning
    return service_model.retrying(func, env=self.env)
  File "odoo/service/model.py", line 137, in retrying
    result = func()
  File "odoo/http.py", line 1921, in _serve_ir_http
    response = self.dispatcher.dispatch(rule.endpoint, args)
  File "odoo/http.py", line 2168, in dispatch
    result = self.request.registry['ir.http']._dispatch(endpoint)
  File "odoo/addons/base/models/ir_http.py", line 330, in _dispatch
    result = endpoint(**request.params)
  File "odoo/http.py", line 728, 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 517, in call_kw
    result = getattr(recs, name)(*args, **kwargs)
  File "home/odoo/src/enterprise/18.0/account_reports/models/account_report.py", line 1914, in get_options
    initializer(options, previous_options=previous_options)
  File "home/odoo/src/enterprise/18.0/account_reports/models/account_report.py", line 379, in _init_options_journals
    options['journals'].extend(next(iter(company_journals_map.values())))
```

https://github.com/odoo/enterprise/blob/302eb1052609462fe607f77fcc934690f9abbe5a/account_reports/models/account_report.py#L379
When there are no journals ``company_journals_map`` will be empty,
So, it will lead to the above traceback.

sentry-5993507281

Forward-Port-Of: odoo/enterprise#72072