This update simplifies the process of upselling non-recurring products when the subscription start date aligns with the next invoice date. A technical adjustment was made to prevent errors related to zero prorata ratios, ensuring accurate invoicing and subscription confirmations. This change improves the reliability of the subscription upselling process.

Make easy for module that extend sale subscription to allow for some specific case to upsell subscription with start_date = next_invoice

Forward-Port-Of: odoo/enterprise#112730

This update adds labels to journal entries that initiate cash basis accounting. This provides clearer traceability, allowing us to understand exactly which transactions led to the creation of cash basis line items. It improves auditability and simplifies reconciliation processes.

To have a more explicit reference from which documents a cash basis base line was created, now we put the name of the two journal entries that triggered the caba.

target: 18.0 -> master
Task [link](https://www.odoo.com/odoo/project.task/5883344)
task-5883344

Forward-Port-Of: odoo/odoo#257795
Forward-Port-Of: odoo/odoo#246610