**PROBLEM**
Sometimes, the sum of the generated analytic lines for an invoice line doesn't equal the amount on the invoice line. For example, in invoice line with a price of 182.25, with an analytic distribution split into 98% and 2%, the generated analytic lines amount to 182.26 (off by 0.01) because of rounding.

**STEP TO REPRODUCE**
1. install the accounting module and enable the Analytical Accounting option.
2. create an invoice, with a line with a price of 182.25, and a distribution of 98%/2%.
3. confirm the invoice.
4. go to Accounting/Analytics Items and notice the sum of analytical line is 182.26 instead of 182.25.

**CAUSE**
We only apply rounding after having calculated all the analytic line amounts. This mean we will sum the rounding error.
In our example, the computation is like so:
98% of 182.25 = 178.605 rounded to 178.61
2% of 182.25 = 3.645 rounded to 3.65
178.61 + 3.65 = 182.26

**FIX**
We compute the last analytic line for each plan, relatively to the other. `last_line_amount = invoice_price - sum(rounded_other_line_amount)` This ensure that the sum of analytic lines is always equal to the invoice price.

opw-4848784

Forward-Port-Of: odoo/odoo#219602
Forward-Port-Of: odoo/odoo#214736

Currently an error occurs when user uploads a non-pdf file on product documents.

Steps to replicate:
- Install `sale_management` and go to products.
- Open any product's form view and click on the `Documents` smart button.
- Click new and upload any non-pdf file.
- On the field `Sale : Visible at`, select the value `inside quote pdf` and you will get the error.

Error:
`PdfReadError: EOF marker not found`

The error occurs because at the line [1] the code requires a pdf file, and as we have passed a non-pdf file the error occurs.

[1] - https://github.com/odoo/odoo/blob/e750244c3125a48e2ca030160b977bb0344609db/addons/sale_pdf_quote_builder/models/sale_pdf_form_field.py#L206

There is already a constraint made for this particular thing [2], but the problem is that the error is due the compute [3] (Because constraints are checked at the time of form saving, and compute runs when a field is changed so even before the constraint is checked the error will be triggered).

[2] - https://github.com/odoo/odoo/blob/e750244c3125a48e2ca030160b977bb0344609db/addons/sale_pdf_quote_builder/models/product_document.py#L44-L45

[3] - https://github.com/odoo/odoo/blob/e750244c3125a48e2ca030160b977bb0344609db/addons/sale_pdf_quote_builder/models/product_document.py#L59-L61

This commit resolves this issue by  skipping the pdf extraction if the file is not a pdf type, because we already have a constraint [2] that will trigger at save.


sentry-6161120972
---
I confirm I have signed the CLA and read the PR guidelines at www.odoo.com/submit-pr

_______________________________________
## Short functional explanation of the error
On the export intrastat report page, we can click on the 'Posted Entries' button, which allows us to select 'Hide lines at 0'. Doing this will prevent 0 cost transactions from appearing in the report. However, when exporting to XML, such transactions are still displayed.
Note: this is related to Belgian companies only.
## Reproduction Steps
1. Go to settings and make sure the company you're operating with is Belgian. Then, in accounting, under the Custmer Invoices section, check the 'Intrastat' option.
2. Go to products and create a new product of type 'Goods'. Then, in the 'Accounting' tab, click on a random commodity code. Set the country of origin as a country belonging to the European Union (for example, Austria). Click on save. You should see a field named 'Intrastat Supplementary Unit Amount' appear.
3. Go to accounting. Click on the 'Vendors' tab and 'Bills'. Click on New. Select a random vendor, and add a line containing the product you just created. Add the column 'Intrastat' and set the corresponding field at '11 outright...'. Then, set a price. In the 'Other Info' tab, set the field 'Intrastat Country' as a random country in the European Union (for example, Australia). Set the fiscal position at 'Import/Export' and set the 'Intrastat Transport Mode' field at '1. Sea transport'. Finally, click on confirm.
4. Duplicate the vendor bill you just created. On this new vendor bill, set the Intrastat at '12 Direct trade...'. Display the column 'Disc.%' and set the field at 100. Then click confirm.
5. Click on the 'Reporting' tab, and under 'Audit Reports', click on 'Intrastat Report'. Set the month to the current month, then click on 'Report: Intrastat(Services....)' and select 'Intrastat (Goods)'. You should be able to see the 2 vendor bills you just created. Click on 'Options' then 'Hide lines at 0': you should see the bill having a 0 cost disappear. Finally, click on the cog on the top left next to 'Intrastat Report' and click on 'XML'.
6. Once the XML file has finished downloading, open it.

### Expected behavior
The transaction having a 0 cost shouldn't appear.

### Unexpected behavior
The transaction having a 0 cost appears.

## Origin of the issue
In the code responsible for the display of the XML report, there isn't any condition responsible for checking if the transaction should be displayed or not.

_________________________________________
opw-4464123

---

Forward-Port-Of: odoo/enterprise#89285

**PROBLEM**
In the accounting app, when selecting multiples customers, if one of them doesn't have a name, the cron sending the report will traceback.

**STEP TO REPRODUCE**
- On a clean db, install the account_reports module
- From the accounting app, create a new company customer (Customers/Customers)
- From that new company customer form view, add a new contact of type "other" and don't specify a name for it.
- Create an invoice for the company
- From the customer list view, select all, and trigger the action "Open Customer Statements"
- Send -> Print and Send
- Check the console, the cron task should traceback on the template

**CAUSE**
In accout_report.py, we get the name of each selected partners, and we don't check if the name doesn't exist. In the template `pdf_export_filters`, we try to join all the name in a string, it fails because one of the name isn't a string (its value is False because it doesn't exist on the partner record).

**FIX**
When getting the partners names, filter out the partners without names.

opw-4916660