[FIX] account, sale: Fix account.move (invoices) access rights

Without any access rights on the 'account' module, a salesperson should be able to
create a new invoice from a sale order.

Since the merge of account.invoice with account.move, we need to manage carefully the
access rights when dealing with invoices. A salesperson must not be able to manage the
journal entries except the one being an invoice created for a sale order.

To make such restriction on the journal entry's type, we need additional record rules
- in sale: to restrict the access to invoices.
- in account: to exit such restrictions when having billing access rights.

closes odoo/odoo#44023

Signed-off-by: Laurent Smet <smetl@users.noreply.github.com>

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