Before this commit, if a single analytic line in the database
has an inconsistent company with it's anlytic account, all creation
of an analytic account was impossible because the constraint
_check_company_consistency is checked on the entire table.

This commit restrict the _check_company_consistency only
on the current record set.

closes odoo/odoo#115698

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