fix: minor Dr and Cr between Purchase Receipt and Purchase Invoice (backport #41523)

[mergify[bot]]

With Provisional Accounting for Non-Stock Items enabled, with high precision exchange rates and large qty in Purchase Receipt and Purchase Invoice, there will be minor debit and credit differences between them.

Ex: For an exchange rate of 0.014783000, Purchase Receipt of 1000 qty with rate 111.11 and then a Purchase Invoice for it will post below ledger entries. There is a slight difference in Dr and Cr - 0.461. This difference is more pronounced in higher precision exchange rates and large quantities of items.

This is due to the different ways the Dr/Cr amounts are calculated. The Provisional ledger entries created by Purchase Invoice use the individual items' base_rate and qty, while the Purchase Receipt first calculates the total in transaction currency and then converts to base currency.

Without fix:

Account	Voucher Type	Voucher No	Debit	Credit
Cost of Goods Sold - DSE	Purchase Receipt	PR-24-00002-3	0	1643	created by Purchase Invoice
Stock Received But Not Billed - DSE	Purchase Receipt	PR-24-00002-3	1643	0	created by Purchase Invoice
Cost of Goods Sold - DSE	Purchase Receipt	PR-24-00002-3	1642.539	0
Stock Received But Not Billed - DSE	Purchase Receipt	PR-24-00002-3	0	1642.539

With fix:

Account	Voucher Type	Voucher No	Debit	Credit
Cost of Goods Sold - DSE	Purchase Receipt	PR-24-00002-3	0	1642.539	created by Purchase Invoice
Stock Received But Not Billed - DSE	Purchase Receipt	PR-24-00002-3	1642.539	0	created by Purchase Invoice
Cost of Goods Sold - DSE	Purchase Receipt	PR-24-00002-3	1642.539	0
Stock Received But Not Billed - DSE	Purchase Receipt	PR-24-00002-3	0	1642.539	This is an automatic backport of pull request #41523 done by Mergify.

[mergify[bot]]

Cherry-pick of 1c0a24424a1f585c4b3a736fe92b419567b9da1e has failed:

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    both modified:   erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py

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[frappe-pr-bot]

:tada: This PR is included in version 15.25.0 :tada:

The release is available on GitHub release

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