[FIX] account: Disallow to post move using deprecated account.

A move in draft created with an account that is later deprecated can
still be posted, while it shouldn't be allowed.
Thus, we add a new error blocking this wrong behaviour.

Task id #3087763

closes odoo/odoo#107130

X-original-commit: c2519747
Signed-off-by: Florian Gilbert (flg) <flg@odoo.com>
Signed-off-by: Nicolas Viseur (vin) <vin@odoo.com>