[FIX] account: dashboard performance

When thousands of invoices are in a different currency than their
corresponding journals, a large number of calls are performed to
`_get_conversion_rate`, and therefore `_select_companies_rates`.

Despite the fact that the query itself is optimized, the impact of
performances on the dashboard loading time is not negligible.

In order to avoid unnecessary queries, we create a cache dictionary to
store the rate values. This way, we avoid any unnecessary query.

opw-1920188

closes odoo/odoo#30552

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