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[FIX] base: use time zone aware display field for currency rates
Steps to reproduce:
1. change system and admin's time zone to one with a different
date than UTC
2. enable multi-currency in the accounting module
3. add rates for the current date in local time zone and UTC
4. go to settings > currencies
5. the rate for the UTC date is displayed
To fix this, we should use a time zone aware field in `res_currency`.
opw-2945108
closes odoo/odoo#100123
Signed-off-by:
William André (wan) <wan@odoo.com>
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