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

[mergify]

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.

[ruthra-kumar]

Unrelated test case failure. Ignoring.

[frappe-pr-bot]

🎉 This PR is included in version 14.70.1 🎉

The release is available on GitHub release

Your semantic-release bot 📦🚀