[FIX] account: date on cash basis move

When having lock date for non advisor
set before all user lock date, reconiling
lines between the two lock dates leads
to a wrong calculation of the cash basis
move, even for user with advisor rights.

Steps:

- With a company having cash basis activated
- Set a period_lock_date to a specific date
- Set a fiscalyear_lock_date one month later
  than period_lock_date
- With user having Advisor rights, create
  an invoice between the two lock dates
- Register a payment in the same period
-> Cash Basis move is created with date == today,
   it should be the date of the payment.

opw-3245409

closes odoo/odoo#126873

X-original-commit: 15fec0b0
Signed-off-by: Olivier Colson (oco) <oco@odoo.com>