**Steps to reproduce:**
- Install accountant, l10n_be and account_winbooks_import
- Switch to a Belgian company (e.g. BE Company CoA)
- Go to "Accounting / Configuration / Settings"
- Click on "Import (for full history)" in "Accounting Import" section
- Click on "Import WBK" in "Winbooks" section
- Upload a Winbooks file containing several journals having their "DBKID" value longer than 5 characters with the 5 first characters being identical (e.g. "SALES001", "SALES002",...)
- Import

**Issue:**
Some journals are not imported.

**Cause:**
The code of a journal is limited to 5 characters and is unique per company.
When a code is longer than 5 characters, only the 5 first characters are kept.
In this case, several journals to create have the same 5 first characters.
Therefore, only one of them is created.

**Solution:**
If the code of a journal to create has the same first 5 characters of a journal that has already been created (and the same last 5 characters), we use a generic code formatted with a starting "*" char followed by a number that is incremented.
This format allows to quickly find it if we want to change its value once imported.
This solution is limited to 9999 journals that have a code that can starts with the same 5 characters than another journal, but it should be more than enough.

opw-4812655

Forward-Port-Of: odoo/enterprise#86068