Circular 200/2014/TT-BTC requires a "Sổ Nhật ký chung" (S03a-DN) next to the general ledger (S03b-DN): the same journal items, but listed entry by entry in chronological order instead of account by account.

Add it as a second Vietnamese variant of the general ledger root report, reusing the S03b-DN counterpart matching engine. Grouping by account.move implies a few differences: the query uses the 'strict_range' scope, since a journal reports the movements of the period and carries no opening balance; move_id is a custom groupby, so that the chronological order is kept; lines are labelled with the account they hit, which the move group no longer shows; and the account-centric post-processing of the general ledger is dropped.

Also order the rows of _fetch_full_move_rows, which had no ORDER BY. The order in which Postgres returned them decided the order of the split rows produced by the proportional counterpart matching, making both S03a-DN and the existing S03b-DN report non-deterministic.

task-6089050