[FIX] account: bug fix and rewrite query of function...

[FIX] account: bug fix and rewrite query of function _adapt_parent_account_group and _adapt_parent_account_group

before this commit:

_adapt_parent_account_group or _adapt_parent_account_group call with multi-company record then raise singleton error

after this commit:

singleton error is fixed

closes odoo/odoo#69323

Signed-off-by: William André (wan) <wan@odoo.com>