[FIX]account_asset: Increase performance to generate asset entries

For each asset depreciation lines we verify that there are not linked
to a move. This verification was done for each line separately.
Moreover, during the creation of the journal entries, we were writing
on the 'line_ids'. In this case, accessing the move of a line
was invalidating the cache. This fix ensure that this operation is
done out of the loop and the cache is then not invalidated at each
step.

See opw-2000305

closes odoo/odoo#33908

Signed-off-by: Nicolas Martinelli (nim) <nim@odoo.com>