Original PR description

**Steps to reproduce:**
- Install Accounting
- In Accounting settings, activate "Budget Management"

- Go to "Accounting / Accounting / Analytic Budget"
- Create a budget
- Open the budget
- Create a bill (or invoice depending on the budget type) using the analytic used in the budget lines

- Create a budget from another company and also a bill using the analytic used in the budget lines

- Connect with a user with Accounting rights who only has access to the first company

- Go to "Accounting / Reporting / Management / Budget Report"
- Switch to the list view
- Remove the "Open Budget" filter

**Issue:**
The entries linked to the budget from the other company are visible.
When trying to open one of them, an access error is raised.

**Solution:**
Add a multi-company record rule for budget report.

opw-4943360

Forward-Port-Of: odoo/enterprise#94105