**Steps to reproduce:**
- Install Accounting

- In Accounting settings, activate "Cash Basis"
- Create/modify a tax with "Tax Exigibility" set to "Based on Payment"
- Set an account as "Cash Basis Transition Account"

- Create an invoice:
  * Customer: [any]
  * Invoice Lines:
    - [Price] 200.0
    - [Taxes] The cash basis tax (e.g. 15%)
- Confirm the invoice

- Go to "Bank" journal
- Create a bank statement for a lower amount than the invoice (e.g. $200)
- Match the statement with the invoice from the "Match Existing Entries" tab
- Select the added line and click on "fully paid" link
=> A new line with the amount difference should be added
- On the new line, select an expense account and the cash basis tax 
=> A new tax line should be added (e.g. $3.91)
- Validate
- Go to "Accounting / Reporting / Statement Reports / Tax Report"

**Issue:**
The amount of the Tax is equal to:
[Tax amount of the invoice] - 2 * [Tax amount of the difference line] = $30 - 2 * $3.91 = $22.18
which is not correct.
The tax amount of the difference line (coming from the bank reconciliation widget) is taken twice into account.

**Cause:**
A cash basis move is created for the tax line created in the bank reconciliation widget.
This move is using the same tax account as debit and credit account and is directly reversed using the same account.
No cash basis move should be created for that line because the tax line is added while reconciling a bank statement, which means the tax should have been received.

**Solution:**
Do not create a cash basis move for journal entries made in a bank or cash journal.

opw-4663059




---
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Forward-Port-Of: odoo/odoo#227419
Forward-Port-Of: odoo/odoo#225151

*: test_import_export

### Steps to reproduce:

- Go to Sales/Prodcuts/Pricelists
- Create a new pricelist with a rule with a set Valid Period
- Export that record adding the Pricelist Rule/Start Date (item_ids/date_start) as XLSX format
- Delete the record and test the import the XLSX file
#### Uncaught Promise:
> Invalid props for component 'ImportDataColumnError' :'resultNames' is undefined (should be a array)

### Cause of the Issue:

The issue is raised by the error message:
https://github.com/odoo/odoo/blob/32bdff8bc603a03038d3f9e38463809883319305/addons/base_import/models/base_import.py#L1428-L1432
which is not properly handled by the `ImportDataColumnError` component. However, in the present situation, the issue is just that this error message itself should not be raised in the first place.

#### Details:

Since commit 630b2683d3aad203b0bbf7d2d63b88cd4d3bd9d7, date and datetime formatted cells in spreadsheets are no longer Char field. Instead, they are imported as date and datetime objects. This was intended to allow importing columns with mixed encodings (e.g., some values stored as strings, others as dates in the spreadsheet).

However, a side effect of this change is that if a char-type field contains values that a spreadsheet interprets as dates or datetimes, the import fails. For example, an account move name "21/12/2025" may be interpreted as a date. Attempting to perform a join on this string expected value causes a traceback here: https://github.com/odoo/odoo/blob/32bdff8bc603a03038d3f9e38463809883319305/addons/base_import/models/base_import.py#L1628-L1632

To address this discrepancy, commit 91dca74b3e395c8ee410db18784990ba3a6a7e6e introduced a check raising an error if the imported field type is not appropriate to carry a `date/datetime` value.

This fix has two major issues:

1) It still does not handle the above use case correctly—it remains impossible to import "21/12/2025" as a record name. 
2) (The present issue) It does not properly check the type of related fields. For example, a field like "company_id/partner_id/membership_start" is not considered as an allowed date field. The current check on allowed date fields being overly simplistic:
https://github.com/odoo/odoo/blob/32bdff8bc603a03038d3f9e38463809883319305/addons/base_import/models/base_import.py#L1416-L1421

### Fix:

We propose reverting commit 91dca74b3e395c8ee410db18784990ba3a6a7e6e. And instead of recursively computing the related model and the appropriate types of related fields (including property-type relational fields), we will simply stringify values when they are written into char-like fields (e.g., char or text).

Note: this may also require an adjustment in master for the html type.

opw-4935423
---
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As I mentioned in the query below, multiple grouped product.template records with the same supplier_taxes_id are being modified with the default purchase tax (account_purchase_tax_id),which leads to a memory error. To prevent this, I have used an INSERT query.

```sql
SELECT tax_id, COUNT(*) AS product_count
FROM product_supplier_taxes_rel
GROUP BY tax_id
ORDER BY product_count DESC;
 tax_id | product_count
--------+---------------
     15 |       1262126
    156 |        343332
    114 |         36363
     47 |         10132
     23 |           202
    546 |            11
    474 |             5
    782 |             2
    666 |             2
   1188 |             2
   1318 |             1
      3 |             1
(12 rows)
```

- Traceback
```python
Traceback (most recent call last):
  File "/home/odoo/src/odoo/17.0/odoo/service/server.py", line 1314, in preload_registries
    registry = Registry.new(dbname, update_module=update_module)
  File "<decorator-gen-16>", line 2, in new
  File "/home/odoo/src/odoo/17.0/odoo/tools/func.py", line 87, in locked
    return func(inst, *args, **kwargs)
  File "/home/odoo/src/odoo/17.0/odoo/modules/registry.py", line 110, in new
    odoo.modules.load_modules(registry, force_demo, status, update_module)
  File "/home/odoo/src/odoo/17.0/odoo/modules/loading.py", line 515, in load_modules
    migrations.migrate_module(package, 'end')
  File "/home/odoo/src/odoo/17.0/odoo/modules/migration.py", line 240, in migrate_module
    migrate(self.cr, installed_version)
  File "/home/odoo/src/odoo/17.0/addons/l10n_ch/migrations/11.3/end-migrate.py", line 8, in migrate
    env["account.chart.template"].try_loading("ch", company)
  File "/home/odoo/src/odoo/17.0/addons/account/models/chart_template.py", line 155, in try_loading
    return self._load(template_code, company, install_demo)
  File "/home/odoo/src/odoo/17.0/addons/point_of_sale/models/chart_template.py", line 22, in _load
    result = super()._load(template_code, company, install_demo)
  File "/home/odoo/src/odoo/17.0/addons/account/models/chart_template.py", line 214, in _load
    self._post_load_data(template_code, company, template_data)
  File "/home/odoo/src/enterprise/17.0/account_reports/models/chart_template.py", line 10, in _post_load_data
    super()._post_load_data(template_code, company, template_data)
  File "/home/odoo/src/odoo/17.0/addons/stock_account/models/account_chart_template.py", line 12, in _post_load_data
    super()._post_load_data(template_code, company, template_data)
  File "/home/odoo/src/odoo/17.0/addons/account/models/chart_template.py", line 669, in _post_load_data
    sudoed_products_purchase._force_default_purchase_tax(company)
  File "/home/odoo/src/odoo/17.0/addons/account/models/product.py", line 130, in _force_default_purchase_tax
    product_grouped_by_tax.supplier_taxes_id += default_supplier_taxes
  File "/home/odoo/src/odoo/17.0/odoo/fields.py", line 1322, in __set__
    records.write({self.name: write_value})
  File "/home/odoo/src/odoo/17.0/addons/website_sale/models/product_template.py", line 176, in write
    return super().write(vals)
  File "/home/odoo/src/odoo/17.0/addons/rating/models/rating_mixin.py", line 100, in write
    result = super(RatingMixin, self).write(values)
  File "/home/odoo/src/odoo/17.0/addons/stock_account/models/product.py", line 55, in write
    res = super(ProductTemplate, self).write(vals)
  File "/home/odoo/src/odoo/17.0/addons/mrp/models/product.py", line 74, in write
    return super().write(values)
  File "/home/odoo/src/odoo/17.0/addons/stock/models/product.py", line 921, in write
    return super(ProductTemplate, self).write(vals)
  File "/home/odoo/src/odoo/17.0/addons/product/models/product_template.py", line 502, in write
    res = super(ProductTemplate, self).write(vals)
  File "/home/odoo/src/odoo/17.0/addons/mail/models/mail_thread.py", line 311, in write
    return super(MailThread, self).write(values)
  File "/home/odoo/src/odoo/17.0/addons/mail/models/mail_activity_mixin.py", line 250, in write
    return super(MailActivityMixin, self).write(vals)
  File "/home/odoo/src/odoo/17.0/addons/website/models/mixins.py", line 218, in write
    return super(WebsitePublishedMixin, self).write(values)
  File "/home/odoo/src/odoo/17.0/odoo/models.py", line 4444, in write
    field.write(self, value)
  File "/home/odoo/src/odoo/17.0/odoo/fields.py", line 4337, in write
    self.write_batch([(records, value)])
  File "/home/odoo/src/odoo/17.0/odoo/fields.py", line 4358, in write_batch
    self.write_real(records_commands_list, create)
  File "/home/odoo/src/odoo/17.0/odoo/fields.py", line 4957, in write_real
    y_to_xs[y].add(x)
  File "/home/odoo/src/odoo/17.0/odoo/tools/misc.py", line 1136, in add
    self._map[elem] = None
MemoryError
```
opw - 4544050
upg - 2459515

Description of the issue/feature this PR addresses:

Current behavior before PR:

Desired behavior after PR is merged:




---
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Forward-Port-Of: odoo/odoo#204931

steps to reproduce:
-------------------
1. Install Employees, Timesheets, Projects
2. Create 2 companies
3. On each company, create an employee for the same related user
4. Create a project without setting a company (making it a global project).
5. Enable both companies in the systray
6. Try to log a timesheet on the global project.

issue:
------
A ValidationError is raised:
"Timesheets must be created with an active employee in the selected companies."

cause:
------
During `vals_list` preparation, the `company_id` value is overwritten here: https://github.com/odoo/odoo/blob/605e47a85561614c17fe2e6f59618610f87c69bb/addons/hr_timesheet/models/hr_timesheet.py#L381

If the project has no company set, `company_id `becomes **False**.

This condition fails if the user has two employees and no company set (or if it is missing): https://github.com/odoo/odoo/blob/d3c7e51e94d98da9086a3817b157c4e125c80790/addons/hr_timesheet/models/hr_timesheet.py#L211-L215

solution:
---------
Use `self.env.company` if company_id is missing(or False) in the vals.

opw-4892449

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

Forward-Port-Of: odoo/odoo#227268
Forward-Port-Of: odoo/odoo#223846

### Issue
PDF reports fail when attachments are remote URLs or cloud storage resources. The `to_pdf_stream()` method expects local file data but receives boolean values from remote attachments, causing a TypeError.

### Solution
Download remote resources before processing them in PDF reports. This ensures all attachments have accessible data regardless of storage type.

### Affected Reports
- `account.report_original_vendor_bill` - Vendor bill reports
- `hr_expense.report_expense_sheet` - Expense sheet reports

### Affected Versions
- 18.0+ (17.0 theoretical; cloud_storage wasn't implemented, so doesn't make sense)

### Reproduction Steps

#### Option A: HR Expense Report
1. Create HR expense record
2. Add attachment with type=url/cloud_storage pointing to valid PDF URL
3. Link attachment to hr.expense record
4. Generate expense report → TypeError occurs

#### Option B: Vendor Bill Report
1. Create vendor bill (account.move)
2. Add attachment with type=url/cloud_storage pointing to valid PDF URL
3. Link attachment to account.move record
4. Print Original Vendor Bill → TypeError occurs

### Error Details
```python
TypeError: a bytes-like object is required, not 'bool'
  at /odoo/tools/pdf/__init__.py:220 in to_pdf_stream
  from /odoo/addons/hr_expense/models/ir_actions_report.py:29
```

#### Reference
Client demo: https://drive.google.com/file/d/1HUvZqZ21NiX34T2IQhuVNbLP41xSV7jq/view

OPW-5036638

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

Forward-Port-Of: odoo/odoo#226094

**Steps to reproduce:**
- Install Accounting

- In Accounting settings, activate "Cash Basis"
- Create/modify a tax with "Tax Exigibility" set to "Based on Payment"
- Set an account as "Cash Basis Transition Account"

- Create an invoice:
  * Customer: [any]
  * Invoice Lines:
    - [Price] 200.0
    - [Taxes] The cash basis tax (e.g. 15%)
- Confirm the invoice

- Go to "Bank" journal
- Create a bank statement for a lower amount than the invoice (e.g. $200)
- Match the statement with the invoice from the "Match Existing Entries" tab
- Select the added line and click on "fully paid" link
=> A new line with the amount difference should be added
- On the new line, select an expense account and the cash basis tax 
=> A new tax line should be added (e.g. $3.91)
- Validate
- Go to "Accounting / Reporting / Statement Reports / Tax Report"

**Issue:**
The amount of the Tax is equal to:
[Tax amount of the invoice] - 2 * [Tax amount of the difference line] = $30 - 2 * $3.91 = $22.18
which is not correct.
The tax amount of the difference line (coming from the bank reconciliation widget) is taken twice into account.

**Cause:**
A cash basis move is created for the tax line created in the bank reconciliation widget.
This move is using the same tax account as debit and credit account and is directly reversed using the same account.
No cash basis move should be created for that line because the tax line is added while reconciling a bank statement, which means the tax should have been received.

**Solution:**
Do not create a cash basis move for journal entries made in a bank journal.

opw-4663059

Forward-Port-Of: odoo/enterprise#94899
Forward-Port-Of: odoo/enterprise#93735

Currently, an error is produced while creating an invoice for a subscription order
with combo products, and it can be triggered in two different ways.

1. Directly create an invoice.
    - Create and confirm a subscription with a combo product.
    - Create an invoice for this subscription and try to confirm it.
    - Validation error shown in display and error generated in log

2.  When cron "Payment: Post-process transactions" trigger:
    - Enable the Automatic Invoice option in the Subscription settings.
    - Activate a demo payment provider (e.g. Demo: Payment Provider).
    - Create and confirm a subscription that includes a combo product.
    - Click on "Pay" to process the subscription payment.
    - An error occurs when the above-mentioned cron is triggered, and it
      tries to create an invoice for a subscription order.

Error: `new row for relation "account_move_line" violates check constraint
 "account_move_line_check_accountable_....`

This issue arises during the creation of an account move line for deferred entries for
the 'Combo Product' column of the original invoice (subscription):
- At [1], `deferred_start_date` and `deferred_end_date` were added to all invoice line values within `_prepare_invoice_line` used to create the original invoice
- Then, at [2], during confirmation of the `original invoice`, the code attempts to generate `deferred entries` for for move where any move lines that has a `deferred_start_date`
- At code line [3], during the generation of deferred entries, an account move line is created without an associated `account_id`
- During `display_type` computation at [Code](https://github.com/odoo/odoo/blob/9ec4e0d3c5f1aaff0b36dc5def1e69b8285c3be1/addons/account/models/account_move_line.py#L480-L484), `line.move_id.is_invoice()` evaluates to `False`. As a result, the line is assigned a `display_type` as a 'product'.
- Since `display_type` is 'product' and `account_id` is missing, it violates the following check constraint at [Code](https://github.com/odoo/odoo/blob/9ec4e0d3c5f1aaff0b36dc5def1e69b8285c3be1/addons/account/models/account_move_line.py#L451): `CHECK(display_type IN ('line_section', 'line_note') OR account_id IS NOT NULL)`

This commit fixes the issue by preventing the addition of the `deferred_start_date` and `deferred_end_date` keys for invoice lines whose corresponding sale order lines have products of type 'combo' at [1].

[1]:- https://github.com/odoo/enterprise/blob/9642f7d8026149a6524e036c523b65ccbdf17258/sale_subscription/models/sale_order_line.py#L448-L449
[2]:- https://github.com/odoo/enterprise/blob/9642f7d8026149a6524e036c523b65ccbdf17258/account_accountant/models/account_move.py#L113-L114
[3]:- https://github.com/odoo/enterprise/blob/9642f7d8026149a6524e036c523b65ccbdf17258/account_accountant/models/account_move.py#L309

sentry-6763423503

Forward-Port-Of: odoo/enterprise#90989