[REF] account: Refactor '_prepare_counterpart_move_line_vals'
[REF] account: Refactor '_prepare_counterpart_move_line_vals'

closes odoo/odoo#54834

Signed-off-by: oco-odoo <15533318955789ab09e4c2224ebf367eff32f177@users.noreply.github.com>

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