[FIX] stock_account: negative quant cost

- Set up a product with 'Real Price' costing method, in real time
  valuation
- Receive 1000 units at $0.10 each
- Create a landed cost of $456.70, validate => it creates a quants of
  999 units at cost $0.56 and 1 unit at cost $-2.74.
- Perform an inventory adjustment, and set the quantity to 0 instead of
  1000, post inventory.

An error arises due to the constrain debit + credit >= 0.

This is caused by the method `_prepare_account_move_line` from
`stock.move`, which cannot handle negative cost for quants.

opw-752063
Fixes #17707

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