[FIX] account: pos receivable account might be only set on the parent
[FIX] account: pos receivable account might be only set on the parent

On installation of the CoA the company's pos
receivable account is set, but it is possible that
the account is not set on the chart template itself,
but on its parent.

closes odoo/odoo#37761

Signed-off-by: pimodoo <16075eed7f0f1db85d54c35d23e6589f4efb5038@users.noreply.github.com>

ygol/odoo,ygol/odoo,ygol/odoo,ygol/odoo,ygol/odoo,ygol/odoo,ygol/odoo