Commit 1e82e273 makes ship later option create additionnal account
move line for Cogs at delivery validation. The issue is the accounts was
not correct. The desire result should be the following for a product of
cost 10, sale price 11 and 15% taxes.

 At PoS Closing                             | Debit | Credit
-------------------------------------------------------------
215000 Taxes 15%                            |  0.00 |   1.50
200000 Pos account                          |  0.00 |  11.00
600000 Expenses                             |  0.00 |   0.00
101200 Account Receivable                   | 11.50 |   0.00
110300 Stock interim (delivered)            |  0.00 |   0.00
-------------------------------------------------------------
                                            |       |
 At delivery validation (manually created)  |       |
-------------------------------------------------------------
110300 Stock interim (delivered)            |  0.00 |  10.00
600000 Expenses                             | 10.00 |   0.00
-------------------------------------------------------------
                                            |       |
 At delivery validation (from stock layers) |       |
-------------------------------------------------------------
110100 Stock valuation                      |  0.00 |  10.00
110300 Stock interim (delivered)            | 10.00 |   0.00

Opw: 3324972
X-original-commit: b7e3db6f16e0ce42b226fecce05dfa5b586190fd
Part-of: odoo/odoo#125358