[FIX] account: forbid making refunds on incompatible journals

It shouldn't be possible to create refunds on misc journals, as the tax report would compute the wrong multiplicator sign, and hence end up being entirely wrong.

Introducing the constraint also allowed finding an issue within _move_autocomplete_invoice_lines_create: some tests directly create an invoice by giving it line_ids instead of using the invoice_line_ids helper. The former implementation of this function made it so that the default type wasn't set in the context properly, and these tests were putting their invoices on misc journals. We fix this here as well.

closes odoo/odoo#67667

X-original-commit: 03e87628e364f6df9bf43ac0de7469f3253b329f
Signed-off-by: Laurent Smet <smetl@users.noreply.github.com>
Signed-off-by: oco-odoo <oco-odoo@users.noreply.github.com>

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