[FIX] stock_account: anglo-saxon accounting & storno

First issue: post a credit note

Steps to reproduce:
- enable anglo-saxon accounting and storno
- create a storable product with sale price = 50 and cost = 30
- set costing method FIFO and automated inventory valuation on product category
- create a credit note using this product
- post credit note

Error:

There was a problem with the following move(s):
- Move with id 18
	The debit and credit should be negative and only one can be set

Second issue: return a product

In anglo-saxon accounting, returning a product means creating a reverse move.
Reverse move in storno should have a negative debit/credit.

opw-3110934

closes odoo#114310

X-original-commit: 0c1592a
Signed-off-by: William Henrotin (whe) <whe@odoo.com>

Author: nda-odoo

addons/stock_account/models/stock_move.py

@@ -488,10 +488,9 @@ def _generate_valuation_lines_data(self, partner_id, qty, debit_value, credit_va
                 'product_id': self.product_id.id,
                 'quantity': qty,
                 'product_uom_id': self.product_id.uom_id.id,
+                'balance': -diff_amount,
                 'ref': description,
                 'partner_id': partner_id,
-                'credit': diff_amount > 0 and diff_amount or 0,
-                'debit': diff_amount < 0 and -diff_amount or 0,
                 'account_id': price_diff_account.id,
             }
         return rslt
@@ -524,6 +523,7 @@ def _prepare_account_move_vals(self, credit_account_id, debit_account_id, journa
             'stock_move_id': self.id,
             'stock_valuation_layer_ids': [(6, None, [svl_id])],
             'move_type': 'entry',
+            'is_storno': self.env.context.get('is_returned') and self.env.company.account_storno,
         }
 
     def _account_analytic_entry_move(self):
@@ -559,15 +559,15 @@ def _account_entry_move(self, qty, description, svl_id, cost):
         # warehouse of the same company, the transit location belongs to this company, so we don't need to create accounting entries
         if self._is_in():
             if self._is_returned(valued_type='in'):
-                am_vals.append(self.with_company(company_to)._prepare_account_move_vals(acc_dest, acc_valuation, journal_id, qty, description, svl_id, cost))
+                am_vals.append(self.with_company(company_to).with_context(is_returned=True)._prepare_account_move_vals(acc_dest, acc_valuation, journal_id, qty, description, svl_id, cost))
             else:
                 am_vals.append(self.with_company(company_to)._prepare_account_move_vals(acc_src, acc_valuation, journal_id, qty, description, svl_id, cost))
 
         # Create Journal Entry for products leaving the company
         if self._is_out():
             cost = -1 * cost
             if self._is_returned(valued_type='out'):
-                am_vals.append(self.with_company(company_from)._prepare_account_move_vals(acc_valuation, acc_src, journal_id, qty, description, svl_id, cost))
+                am_vals.append(self.with_company(company_from).with_context(is_returned=True)._prepare_account_move_vals(acc_valuation, acc_src, journal_id, qty, description, svl_id, cost))
             else:
                 am_vals.append(self.with_company(company_from)._prepare_account_move_vals(acc_valuation, acc_dest, journal_id, qty, description, svl_id, cost))
 
@@ -581,10 +581,10 @@ def _account_entry_move(self, qty, description, svl_id, cost):
                     am_vals.append(self.with_company(self.company_id)._prepare_account_move_vals(acc_valuation, acc_dest, journal_id, qty, description, svl_id, cost))
             elif self._is_dropshipped_returned():
                 if cost > 0:
-                    am_vals.append(self.with_company(self.company_id)._prepare_account_move_vals(acc_valuation, acc_src, journal_id, qty, description, svl_id, cost))
+                    am_vals.append(self.with_company(self.company_id).with_context(is_returned=True)._prepare_account_move_vals(acc_valuation, acc_src, journal_id, qty, description, svl_id, cost))
                 else:
                     cost = -1 * cost
-                    am_vals.append(self.with_company(self.company_id)._prepare_account_move_vals(acc_dest, acc_valuation, journal_id, qty, description, svl_id, cost))
+                    am_vals.append(self.with_company(self.company_id).with_context(is_returned=True)._prepare_account_move_vals(acc_dest, acc_valuation, journal_id, qty, description, svl_id, cost))
 
         return am_vals
 

addons/stock_account/tests/test_account_move.py

@@ -4,7 +4,7 @@
 from odoo.addons.account.tests.common import AccountTestInvoicingCommon
 from odoo.addons.stock_account.tests.test_stockvaluation import _create_accounting_data
 from odoo.tests.common import tagged, Form
-
+from odoo import fields
 
 class TestAccountMoveStockCommon(AccountTestInvoicingCommon):
     @classmethod
@@ -117,3 +117,29 @@ def test_average_perpetual_01_mc_01(self):
         self.assertEqual(len(invoice.mapped("line_ids")), 4)
         self.assertEqual(len(invoice.mapped("line_ids").filtered(lambda l: l.display_type == 'cogs')), 2)
         self.assertEqual(len(invoice.mapped("line_ids.currency_id")), 2)
+
+    def test_storno_accounting(self):
+        """Storno accounting uses negative numbers on debit/credit to cancel other moves.
+        This test checks that we do the same for the anglosaxon lines when storno is enabled.
+        """
+        self.env.company.account_storno = True
+        self.env.company.anglo_saxon_accounting = True
+
+        move = self.env['account.move'].create({
+            'move_type': 'out_refund',
+            'invoice_date': fields.Date.from_string('2019-01-01'),
+            'partner_id': self.partner_a.id,
+            'currency_id': self.currency_data['currency'].id,
+            'invoice_line_ids': [
+                (0, None, {'product_id': self.product_A.id}),
+            ]
+        })
+        move.action_post()
+
+        stock_output_line = move.line_ids.filtered(lambda l: l.account_id == self.stock_output_account)
+        self.assertEqual(stock_output_line.debit, 0)
+        self.assertEqual(stock_output_line.credit, -10)
+
+        expense_line = move.line_ids.filtered(lambda l: l.account_id == self.product_A.property_account_expense_id)
+        self.assertEqual(expense_line.debit, -10)
+        self.assertEqual(expense_line.credit, 0)

addons/stock_account/tests/test_stockvaluationlayer.py

@@ -1008,7 +1008,7 @@ def test_standard_auto_to_manual_2(self):
         self.assertEqual(len(self.product1.stock_valuation_layer_ids), 3)
 
 @tagged('post_install', '-at_install')
-class TestAngloSaxonAccounting(AccountTestInvoicingCommon):
+class TestAngloSaxonAccounting(AccountTestInvoicingCommon, TestStockValuationCommon):
     @classmethod
     def setUpClass(cls, chart_template_ref=None):
         super().setUpClass(chart_template_ref=chart_template_ref)
@@ -1089,38 +1089,6 @@ def setUpClass(cls, chart_template_ref=None):
             'property_stock_journal': cls.company_data['default_journal_misc'].id,
         })
 
-    def _make_in_move(self, product, quantity, unit_cost=None, create_picking=False, loc_dest=None, pick_type=None):
-        """ Helper to create and validate a receipt move.
-        """
-        unit_cost = unit_cost or product.standard_price
-        loc_dest = loc_dest or self.stock_location
-        pick_type = pick_type or self.picking_type_in
-        in_move = self.env['stock.move'].create({
-            'name': 'in %s units @ %s per unit' % (str(quantity), str(unit_cost)),
-            'product_id': product.id,
-            'location_id': self.supplier_location.id,
-            'location_dest_id': loc_dest.id,
-            'product_uom': self.uom_unit.id,
-            'product_uom_qty': quantity,
-            'price_unit': unit_cost,
-            'picking_type_id': pick_type.id,
-        })
-
-        if create_picking:
-            picking = self.env['stock.picking'].create({
-                'picking_type_id': in_move.picking_type_id.id,
-                'location_id': in_move.location_id.id,
-                'location_dest_id': in_move.location_dest_id.id,
-            })
-            in_move.write({'picking_id': picking.id})
-
-        in_move._action_confirm()
-        in_move._action_assign()
-        in_move.move_line_ids.qty_done = quantity
-        in_move._action_done()
-
-        return in_move.with_context(svl=True)
-
     def test_avco_and_credit_note(self):
         """
         When reversing an invoice that contains some anglo-saxo AML, the new anglo-saxo AML should have the same value
@@ -1160,3 +1128,29 @@ def test_avco_and_credit_note(self):
         self.assertEqual(len(anglo_lines), 2)
         self.assertEqual(abs(anglo_lines[0].balance), 10)
         self.assertEqual(abs(anglo_lines[1].balance), 10)
+
+    def test_return_delivery_storno(self):
+        """ When using STORNO accounting, reverse accounting moves should have negative values for credit/debit.
+        """
+        self.env.company.account_storno = True
+        self.product1.categ_id.property_cost_method = 'fifo'
+
+        self._make_in_move(self.product1, 10, unit_cost=10)
+        out_move = self._make_out_move(self.product1, 10, create_picking=True)
+        return_move = self._make_return(out_move, 10)
+
+        valuation_line = out_move.account_move_ids.line_ids.filtered(lambda l: l.account_id == self.stock_valuation_account)
+        stock_out_line = out_move.account_move_ids.line_ids.filtered(lambda l: l.account_id == self.stock_output_account)
+
+        self.assertEqual(valuation_line.credit, 100)
+        self.assertEqual(valuation_line.debit, 0)
+        self.assertEqual(stock_out_line.credit, 0)
+        self.assertEqual(stock_out_line.debit, 100)
+
+        valuation_line = return_move.account_move_ids.line_ids.filtered(lambda l: l.account_id == self.stock_valuation_account)
+        stock_out_line = return_move.account_move_ids.line_ids.filtered(lambda l: l.account_id == self.stock_output_account)
+
+        self.assertEqual(valuation_line.credit, -100)
+        self.assertEqual(valuation_line.debit, 0)
+        self.assertEqual(stock_out_line.credit, 0)
+        self.assertEqual(stock_out_line.debit, -100)