[MERGE] hr_expense: clean accounting entries generation and module

This commit aims to clean the code generating account
moves when posting expenses. This code was old and
its design was too complex. Refactoring was needed
for maintenability and readability.

This commit also renames some files and methods to
fit odoo coding guidelines.

Functionnal scope should not be impacted by these
changes; those commits are purely technical. See
each one of them for more details.

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