[FIX] account: Currency field if no accounting is set on the user

The currency field shows as a badly aligned "in USD".
This PR adds a proper handling of the combinations
of accounting and multi_currency groups.

Original PR in v15: https://github.com/odoo/odoo/pull/104013



closes odoo/odoo#107963

X-original-commit: 1ee8d10b
Signed-off-by: Nicolas Viseur (vin) <vin@odoo.com>