[FIX] account_cutoff_start_end_dates: Only expense cutoffs retrieve expense lines

[SirAionTech]

Steps:

1. create a journal entry in the Miscellaneous journal;
2. in the entry, add a debit line for an expense account (with start/end dates), and a credit bank line for balancing;
3. confirm the entry;
4. create an accrual expense cutoff and an accrual revenue cutoff, both having only the Miscellaneous journal as source journal;
5. generate the lines for both cutoffs.

Expected behavior:
Only the accrual expense cutoff generates a line.

Actual behavior:
Both the accrual cutoffs generate a line.

[OCA-git-bot]

Hi @alexis-via,
some modules you are maintaining are being modified, check this out!