**Steps to reproduce:**
* Create a **French** parent company and a branch.
* Activate **Electronic Invoicing (PDP)** for the parent company.
* Switch to the branch while keeping both the **parent company** and the **branch** selected in the company switcher.
* Go to **Settings → French Localization → Activate Electronic Invoicing**.
* Activate **Electronic Invoicing (PDP)** for the branch.
* Select the **Participate in the pilot phase** checkbox and try to save settings.

**Observed behavior:**
* A traceback occurs with the error: `psycopg2.errors.SyntaxError: syntax error at or near ")"` on `IN ()` in the SQL query inside `_force_update_l10n_fr_f10_moves`.

**Cause:**
* `_force_update_l10n_fr_f10_moves` searches for receivable/payable accounts using `company_ids IN companies.ids`.
* A branch company has no accounts assigned directly to it — accounts belong to the parent company — so the search returns an empty list.
* Passing an empty tuple to `IN %(account_ids)s` generates `IN ()`, which is invalid PostgreSQL syntax.

**Fix:**
* Replace `('company_ids', 'in', companies.ids)` with
  `('company_ids', 'parent_of', companies.ids)` in the account search
  inside `_force_update_l10n_fr_f10_moves`.
* This ensures that accounts owned by a parent company are correctly
  found when the given companies are branches, since branch companies
  inherit their parent's chart of accounts.

opw-6394650

Forward-Port-Of: odoo/odoo#282849
Forward-Port-Of: odoo/odoo#277232

### Issue:
When an invoice has an image as its main attachment added via a log note, any non-admin user who did not create the attachment gets an `AccessError` when exporting the Datev ATCH zip

### Cause:
Since commit `e7c93e5a6f`, attachments uploaded via certain flows can be "orphaned" — their `res_model` is set to `False` and `res_id` to `0` via `_fix_attachments_on_record_from_files_data`
This allows the attachment to appear in the chatter without being linked to the move's attachment list

However, `_message_set_main_attachment_id` can still set such an orphaned attachment as `message_main_attachment_id`
When a user without system rights tries to read it, the ORM access check uses `res_model=False` and `res_id=0`, which does not match the move the user has access to, raising an `AccessError`

### Steps to reproduce:
- Install `l10n_de_reports` and switch to the DE company
- Create and confirm an Invoice (any lines, any customer)
- Add a Log Note with an image
- Set Demo user's Accounting rights to `Invoicing & Banks`
- Log in as Demo
- Open the General Ledger
- In the cog menu, choose `Datev ATCH (zip)`

Before the fix, an `AccessError` is raised

opw-6397804

Forward-Port-Of: odoo/enterprise#127787

Steps to reproduce:
- Have an external VoIP software configured (e.g. Linphone)
- Have your Odoo configured and opened too
- Call your VoIP number, using your smartphone => Both the softphone and Linphone ring
- Answer or reject using Linphone => The VoIP call record in Odoo immediately switches from "Trying to call" to "Missed".

While there was no guarantee for our VoIP integration to work alongside Linphone in 19.0, we decided this should be an easy safe enough fix. Starting 19.2 (with [1]), the fix will be simplified and hopefully prettier thanks to the ameliorations that were made.

After this fix, provided Odoo is open while Linphone is used, the call records will now switch to the right terminated / rejected status, still immediately once Linphone answers / rejects.

In future versions and especially 20.0+, the system will be different and will allow way more features like this one to work better (e.g. here the call record only even exists if Odoo is opened while using Linphone and we won't have any information about the call duration).

[1]: https://github.com/odoo/enterprise/commit/942f32316ab02d8c739fe7fdd5ec2bdde472a68e

task-6449259

Forward-Port-Of: odoo/enterprise#127077

Problem:
`_compute_electronic_product_code` built `tracking_number_list` by filtering out move lines without a lot_id/lot_name, but kept iterating over the full, unfiltered `move_line_ids`. As soon as a tracked product had an untracked move line mixed in with tracked ones (e.g. a manufacturing byproduct move line with no lot), the two lists fell out of sync: at best tracking numbers got assigned to the wrong move line, at worst `tracking_number_list[i]` went out of range and raised an IndexError.
Solution:
Exclude untracked move lines from `move_line_ids` before building `tracking_number_list`, so both stay the same length and index- aligned. Untracked lines get their own explicit "no tracking number" error instead of breaking the alignment for the rest.

Steps to reproduce:
Open runbot V19 -> go to moves history (Inventory) -> add `electronic_product_code` to list view using studio -> remove filter/select all records -> https://anotepad.com/notes/jwxyskc2

Forward-Port-Of: odoo/enterprise#123859

Currently, an error occurs when resetting a **bank** statement line to draft.

**Steps to Reproduce:**
 - Install the `Accounting` module.
 - Go to `Accounting Dashboard` and click the `three-dot` on bank journal.
 - Open `Transactions`.
 - Create a new `statement line`.
 - Select the `statement line`, click the `gear action`, and click `Reset to Draft`.

`AttributeError: 'bool' object has no attribute 'setdefault'`

After the [recent commit], when resetting the statement line to draft, the server action run [1] and 
the linked move is going reset to draft, and the method returns the result [2]. After the mentioned 
commit, the method returns True [3]. When the result from [4] is passed to clean_action, it raises an error [5].

This commit ensures that it returns None after resetting the statement line linked to the 
invoice to draft, as it previously returned None and same as like [6].

[recent commit]: https://github.com/odoo/odoo/commit/712718d9df0fd5044ac57fdd9ec58e64bece36c0

[1]- https://github.com/odoo/enterprise/blob/7ca28a1c079d22b60e3756ca9b4f404771f214e8/account_accountant/views/bank_rec_widget_views.xml#L541-L551

[2]- https://github.com/odoo/enterprise/blob/eae51e3ca155ca29e1de54f4bd223e7540b2aa7f/account_accountant/models/account_bank_statement.py#L112-L114

[3]: https://github.com/odoo/odoo/blob/b3444e4bd421a30229b0dc7c8d5eb6c78b8b51ed/addons/account/models/account_move.py#L6236-L6251

[4]: https://github.com/odoo/odoo/blob/a6f99706c6a62fc65666a0ff5e58fa465b41a6fb/addons/web/controllers/action.py#L53-L59

[5]: https://github.com/odoo/odoo/blob/b3444e4bd421a30229b0dc7c8d5eb6c78b8b51ed/addons/web/controllers/utils.py#L24

[6]: https://github.com/odoo/odoo/blob/d7df2e8acff9eb7066993fa6a0b0c6d7c85baabc/addons/account/models/account_payment.py#L1206-L1208

sentry-7354160052

Forward-Port-Of: odoo/enterprise#127189

> Replaces https://github.com/odoo/odoo/pull/282286, which GitHub closed automatically after a bad force-push on my side: the branch was pushed from a shallow clone and its head lost its parent commit, leaving no common ancestor with 18.0. A PR in that state cannot be reopened, so this one continues from a clean branch with the exact same change. The review discussion is in that PR, and the rename asked for there is included here.

### Steps to reproduce

1. Go to `Accounting > Customers > Invoices` and create an invoice on a given journal, leaving it in draft. For the clearest case, leave it with no invoice line.
2. Go to `Accounting > Configuration > Journals`, open that journal and archive it.
3. `_check_auto_post_draft_entries` raises: *"You can not archive a journal containing draft journal entries. To proceed: 1/ click on the top-right button 'Journal Entries' from this journal form 2/ then filter on 'Draft' entries 3/ select them all and post or delete them through the action menu"*.
4. Follow those steps: click the `Journal Entries` smart button on the journal form.

### Current behaviour

The list comes up empty, so the user concludes the error message is wrong, while the draft entries do exist.

The instructions cannot be followed:

- The smart button opens `action_account_moves_all_a`, which is named **"Journal Items"** and targets **`account.move.line`**, not `account.move`. The label of the button and the name of the action it opens do not match.
- That action defaults to `search_default_posted: 1`, so no draft record is listed.
- Draft entries with **no line at all** — commonly created through the incoming mail alias of a journal — have no `account.move.line`, so they stay invisible in that view even after switching the filter.
- The action menu of a move line list offers no way to post or delete the entries, and the action sets `create: 0`.
- The filter is labelled **"Unposted"**, not "Draft".

The offending entries are only reachable through `Accounting > Accounting > Journal Entries`, filtering by journal and by "Unposted".

### Expected behaviour

The error should point to a view where the records blocking the archiving are actually listed and actionable.

### This PR

Two changes, the validation itself is unchanged:

- The error message now points to `Accounting > Accounting > Journal Entries` and uses the real filter name, "Unposted".
- The smart button of the journal form is renamed to **"Journal Items"**, so its label matches the action it opens and no longer suggests it lists journal entries. This was asked for in the review of the previous PR.

Targeted at 18.0 because that is where the misleading message is being hit in practice; it is identical on 19.0 and master. If a translatable string change does not qualify for the stable series, tell me and I will retarget to master.

Forward-Port-Of: odoo/odoo#282956