Currently when we validate a transfer with products tracked by serial number, we may run into a bottleneck when the `quality_mrp` module is installed. That's because there's 1 move_line by Serial Number and inside `_create_assign_production_lot` those move_lines are grouped by `(company_id, product_id, lot_name)`. As we are tracking by Serial Number, each of these group key will be unique. Also, the mls are grouped in key_to_mls using `__union__` which calls `browse` to produce a recordset, effectively setting the `_prefetch_ids` of the results to `_ids`. Therefore, in the sml `write` override in quality_mrp when there's a condition on `self.sudo().check_ids`, the `_prefetch_ids` of self will only be the id in self, leading to 1 SELECT query by SML, i.e. 1 SELECT query by serial number.

This wouldn't be that much of an issue if `quality_check.move_line_id` was properly indexed but that's not the case.

So this commit first adds a missing `btree_not_null` index on `quality_check.move_line_id` to change the query plan from Seq Scan to Index Scan. Then we manually set the `_prefetch_ids` in `_create_and_assign_production_lot` to reduce the number of queries.

#### speedup

In a 17 database with 750 000 quality checks, on hot cache, adding the index makes a single query go from ~50ms to 0.250ms.

When doing a transfer of 1000 serial numbers, setting the `_prefetch_ids` reduce the number of queries from 1000 to 1. This query takes around 120ms on hot cache without the index.

Both with the index and the `_prefetch_ids`, the total time of the `_create_and_assign_production_lot` method when validating a transer of 1000 serial numbers goes from 50ms * 1000 = 50s -> 2ms * 1 = 2ms.

opw-4285293

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Forward-Port-Of: odoo/odoo#190479

Description of the issue/feature this PR addresses:
- In Mexico, failing to assign an appropriate account for cash basis movements can be considered illegal. Therefore, it's essential to set a default one for Mexican companies.

Current behavior before PR:
- When the 'Cash Basis' (`tax_exigibility`) setting is enabled (via Settings → Accounting → Taxes), no 'Base Tax Received Account' (`account_cash_basis_base_account_id`) is set by default for companies using the 'Mexico' fiscal localization.

Desired behavior after PR is merged:
- For companies with Mexican fiscal localization, set the default *Base Tax Received Account* to the account with code `899.01.99`. This account, already defined in the [l10n_mx data](https://github.com/odoo/odoo/blob/17.0/addons/l10n_mx/data/template/account.account-mx.csv#L47), is specified by the SAT (_Servicio de Administración Tributaria_, Mexico's primary tax authority) for miscellaneous or generic adjustments (see their [official documentation](http://omawww.sat.gob.mx/fichas_tematicas/buzon_tributario/Documents/codigo_agrupador.pdf#page=22)).

opw-[4393526](https://www.odoo.com/odoo/project.task/4393526)

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Forward-Port-Of: odoo/odoo#190279

Currently, an error occurs when validating stock moves without location.

Step to produce:

- Install the `mrp_subcontracting` module (make a debugger on).
- Create a product, add some quantities, and remove the value of 'Production Location' and 'Inventory Location' from it.
- Click on the 'Bills of Materials' button which is in the breadcrumbs of the product form view to create a bom of this product, And set a 'BoM Type' as Subcontracting and add an Administrator as 'Subcontractors'.
- Go to Inventory / Operations / Transfers / Receipts and create a new 'Receipts', add an Administrator as 'Receive From', and add product in 'Operations' which we created bom.
- Open a form view of 'Receive From' (res.partner) and remove value from 'Subcontractor Location' filed which is in the 'Sales & Purchase' tab.
- Again come to receipts form view and try to validate it.

`ValueError: Expected singleton: stock.location()`

This occurs because the system attempts to get 'location_id' from the stock move at [1], but it is not available.

Link [1]: https://github.com/odoo/odoo/blob/231952114ae730bb8d4671f4a61f738e8b6dd5b8/addons/stock/models/stock_move.py#L1566

To resolve this issue, add a condition to check if location_id is not available then use the company's subcontracting location as the default value.

Sentry-6156032937

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Forward-Port-Of: odoo/odoo#191005

**Issue:**
When the currency symbol display position is set to `After Amount`, the currency sign of a negative amount (credit) in a bank journal entry overlaps with the amount.
![Capture d’écran 2024-12-12 à 15 40 19](https://github.com/user-attachments/assets/9c7f5773-9962-4d4a-8df8-de2680981c69)

**Expected:**
The `Amount` field should consistently display the currency symbol after the amount when configured as such, even for negative values.

**Steps to reproduce:**
1. Activate the Accounting app.
2. Go to `Accounting / Configuration / Accounting / Currencies`.
3. Select the company's currency and enable debug mode.
4. Set the `Display` `Symbol Position` to `After Amount` and save.
![Capture d’écran 2024-12-12 à 15 40 39](https://github.com/user-attachments/assets/bfc0b12f-8042-4408-94ea-e7c7a66da858)
5. Navigate to `Accounting / Dashboard` and open the `Bank` journal.
6. Locate an entry with a credit (negative) value.

**Cause:**
The negative sign (`-`) is correctly displayed before the input field, but it is not added to the "ghost field" used for layout alignment, causing the currency symbol to overlap with the amount.

**Fix:**
Ensure the negative sign is included before the ghost field as well, aligning the visual layout with the actual value.
![Capture d’écran 2024-12-12 à 15 39 57](https://github.com/user-attachments/assets/dce5b9ae-0f38-4ba2-b041-1a24fb549074)


opw-4348298

Forward-Port-Of: odoo/enterprise#75567