[FIX] account: reduce performance impact when checking CABA moves

Commit 7fbb337e introduced performance slowdown when reconciling a
bank statement line with multiple invoices. This is due to the
compute function being called a lot of times and each time need to
trigger a search for CABA moves (even if the company do not use
cash basis).

This commit aims to not trigger the search if the company do not use
cash basis and add some domain conditions on indexed fields to speed up
the search when it's a cash basis company.

opw-3013391

closes odoo/odoo#105925

Signed-off-by: John Laterre (jol) <jol@odoo.com>
Co-authored-by: Arnaud-Sibille <arsi@odoo.com>