**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