fix: GL Entries for receiving non CWIP assets using Purchase Receipt (backport #37660)

[mergify]

This is an automatic backport of pull request #37660 done by Mergify.
Cherry-pick of 80774e2 has failed:

On branch mergify/bp/version-15-hotfix/pr-37660
Your branch is up to date with 'origin/version-15-hotfix'.

You are currently cherry-picking commit 80774e2da1.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Changes to be committed:
	modified:   erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py
	modified:   erpnext/accounts/general_ledger.py
	modified:   erpnext/assets/doctype/asset/test_asset.py
	modified:   erpnext/manufacturing/doctype/bom/bom.py
	deleted:    erpnext/patches/v12_0/set_expense_account_in_landed_cost_voucher_taxes.py
	modified:   erpnext/setup/doctype/company/company.js
	modified:   erpnext/setup/doctype/company/company.py
	modified:   erpnext/stock/doctype/stock_entry/test_stock_entry.py
	modified:   erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
	both modified:   erpnext/buying/doctype/purchase_order/purchase_order.py
	both modified:   erpnext/controllers/stock_controller.py
	both modified:   erpnext/setup/doctype/company/company.json
	both modified:   erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
	both modified:   erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.json

To fix up this pull request, you can check it out locally. See documentation: https://docs.github.com/en/github/collaborating-with-pull-requests/reviewing-changes-in-pull-requests/checking-out-pull-requests-locally

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