### Steps to reproduce:
- In a database with Switzerland localization, install 'Accounting' and 'Payroll'
- Manually change the debit and credit accounts on the Swiss ELM salary rules (rule code 1000)
- Install 'POS'
- Check the accounts you configured on the salary rules
>The accounts are reset to their default values

### Cause of Issue:
POS depends on the module `stock_account`. When `stock_account` is installed, the `_configure_journals` method in its `__init__.py` creates a new `account.journal` for inventory valuation. To apply default values to this journal, the method retrieves data from the chart template.
https://github.com/odoo/odoo/blob/7d16ef88784e18e885b97dbded3231775f1349d2/addons/stock_account/__init__.py#L41

The `hr_payroll_account` module overrides `_post_load_data` and unconditionally calls `_load_payroll_accounts(template_code, company)`. https://github.com/odoo/enterprise/blob/fcf06997a0eb999af86e4b6917311a86f04a390e/hr_payroll_account/models/account_chart_template.py#L16-L18

This triggers the reinstallation of the default payroll accounts, which overwrites and discards any manual configuration changes the user has made to their salary rules.

### Fix:
Ensure that default payroll accounts are only reset during a genuine chart of accounts loading process, and not during localized post-load operations triggered by other modules.

opw-6251112

Forward-Port-Of: odoo/enterprise#121687

# How to reproduce
For an employee with full attendances for april and may:
- Create payslip for the month of April, Compute Sheet & Confirm
- Create a Time off request for that employee ffrom the 1st of April to the 10th of April, Approve & Validate
> Since the April payroll is closed, you need to defer the Time Off
- Report to Next Month
- Create payslip for the month of May
> The deffered time off should be there
- Compute Sheet & Confirm
- Create a Time off request for that employee for the 3rd of May, Approve & Validate
> Again, the May payroll is closed, so you need to defer the Time Off

# The issue
You cannot defer the time off because "There is no work entries linked to this time off to report"

# The cause
When deferring a time off, we call `action_report_to_next_month` that will look for work entries generated during the leave period to defer :
https://github.com/odoo/enterprise/blob/f93882555864a1f0a2a3e3863780096c78923bfa/hr_payroll_holidays/models/hr_leave.py#L94-L101

The issue is that, since [this commit], we search for work entries that are not leaves and the first deferring we did transformed the work entries at the start of may into leaves.

[this commit]: https://github.com/odoo/enterprise/commit/13ce65b8ca61f9a825f2876e2727cddfae83f894

opw-6318809

Forward-Port-Of: odoo/enterprise#123263

### Issue:

Attributes of DoctoRelacionado node in the XML display an incorrect value because the exchange rate difference entry distorts the calculation, even though the invoice was fully settled.

https://drive.google.com/file/d/1ntQny0o8bkkfYtY5ZNBK0Yq7Rq0I-yfz/view

### Fix:
Sorting partials by "not exchange_move_id" first broke the chronological order whenever the invoice/payment partial itself carried an exchange difference (e.g. a foreign currency payment settled at another rate). This made the residual-chain algorithm consume the credit note's "other_residual" on the wrong payment, so ImpSaldoAnt/ImpPagado/ ImpSaldoInsoluto in the payment CFDI's DoctoRelacionado stayed wrong even though the invoice was fully paid.

Populate the exchange move mapping in a separate first pass and sort the partials purely by date/id, so credit notes are always deducted from the correct payment.

task-id:[6363092](https://www.odoo.com/odoo/project/49/tasks/6363092)

Forward-Port-Of: odoo/enterprise#124882