[FIX] account_financial_report: Fix tests + sql for integration tests

When this module is installed along with other chart account different from generic one,
the number of expected accounts and the computation change (for example, in Spain,
the unaffected earnings account is 129000, choking with group with code prefix 1).

This commit makes the tests resistent to these changes.

account_financial_report/report/trial_balance.py

@@ -460,13 +460,13 @@ WHERE report_trial_balance_account.account_group_id = aggr.account_group_id
 WITH RECURSIVE accgroup AS
 (SELECT
     accgroup.id,
-    coalesce(sum(ra.initial_balance),0) as initial_balance,
-    coalesce(sum(ra.initial_balance_foreign_currency),0)
+    sum(coalesce(ra.initial_balance, 0)) as initial_balance,
+    sum(coalesce(ra.initial_balance_foreign_currency, 0))
         as initial_balance_foreign_currency,
-    coalesce(sum(ra.debit),0) as debit,
-    coalesce(sum(ra.credit),0) as credit,
-    coalesce(sum(ra.final_balance),0) as final_balance,
-    coalesce(sum(ra.final_balance_foreign_currency),0)
+    sum(coalesce(ra.debit, 0)) as debit,
+    sum(coalesce(ra.credit, 0)) as credit,
+    sum(coalesce(ra.final_balance, 0)) as final_balance,
+    sum(coalesce(ra.final_balance_foreign_currency, 0))
         as final_balance_foreign_currency
  FROM
     account_group accgroup

account_financial_report/tests/abstract_test.py

@@ -12,7 +12,7 @@ _logger = logging.getLogger(__name__)
 
 class AbstractTest(common.TransactionCase):
     """Common technical tests for all reports."""
-    at_install = True
+    at_install = False
     post_install = True
 
     accounts = {}
@@ -289,9 +289,10 @@ class AbstractTest(common.TransactionCase):
             # Same filters with only one account
             current_filter = self.base_filters.copy()
             current_filter.update(filters)
+            report_accounts = report.account_ids.filtered('account_id')
             current_filter.update({
                 'filter_account_ids':
-                    [(6, 0, report.account_ids[0].account_id.ids)],
+                    [(6, 0, report_accounts[0].account_id.ids)],
             })
 
             report2 = self.model.create(current_filter)
@@ -299,7 +300,7 @@ class AbstractTest(common.TransactionCase):
 
             self.assertEqual(len(report2.account_ids), 1)
             self.assertEqual(report2.account_ids.name,
-                             report.account_ids[0].name)
+                             report_accounts[0].name)
 
             if self._partner_test_is_possible(filters):
                 # Same filters with only one partner

account_financial_report/tests/test_general_ledger.py

@@ -89,8 +89,7 @@ class TestGeneralLedgerReport(common.TransactionCase):
             unaffected_credit=0
     ):
         move_name = 'expense accrual'
-        journal = self.env['account.journal'].search([
-            ('code', '=', 'MISC')])
+        journal = self.env['account.journal'].search([], limit=1)
         partner = self.env.ref('base.res_partner_12')
         move_vals = {
             'journal_id': journal.id,

account_financial_report/tests/test_trial_balance.py

@@ -129,8 +129,7 @@ class TestTrialBalanceReport(common.TransactionCase):
             unaffected_credit=0
     ):
         move_name = 'expense accrual'
-        journal = self.env['account.journal'].search([
-            ('code', '=', 'MISC')])
+        journal = self.env['account.journal'].search([], limit=1)
         partner = self.env.ref('base.res_partner_12')
         move_vals = {
             'journal_id': journal.id,
@@ -213,10 +212,19 @@ class TestTrialBalanceReport(common.TransactionCase):
         return lines
 
     def test_00_account_group(self):
-        self.assertEqual(len(self.group1.compute_account_ids.ids), 19)
-        self.assertEqual(len(self.group2.compute_account_ids.ids), 9)
+        self.assertGreaterEqual(len(self.group1.compute_account_ids), 19)
+        self.assertGreaterEqual(len(self.group2.compute_account_ids), 9)
 
     def test_01_account_balance_computed(self):
+        # Make sure there's no account of type "Current Year Earnings" in the
+        # groups - We change the code
+        earning_accs = self.env['account.account'].search([
+            ('user_type_id', '=',
+             self.env.ref('account.data_unaffected_earnings').id)
+        ])
+        for acc in earning_accs:
+            if acc.code.startswith('1') or acc.code.startswith('2'):
+                acc.code = '999' + acc.code
         # Generate the general ledger line
         lines = self._get_report_lines()
         self.assertEqual(len(lines['receivable']), 1)
@@ -248,7 +256,7 @@ class TestTrialBalanceReport(common.TransactionCase):
         self.assertEqual(lines['group1'].credit, 0)
         self.assertEqual(lines['group1'].final_balance, 1000)
 
-        # Add reversale move of the initial move the first day of fiscal year
+        # Add reversed move of the initial move the first day of fiscal year
         # to check the first day of fiscal year is not used
         # to compute the initial balance
         self._add_move(