fix: expense account should be fetched from related asset category (backport #41024)

[mergify]

There was an issue with fixed asset item, when we are making a “Material request”, “Purchase order” and "Purchase Receipt" transaction where application sets the expenses account by default in the item child table but it should fetch the correct account from the related Asset Category.

Before expense account was not fetched based on asset category.

After the fix:-

no-docs

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This is an automatic backport of pull request #41024 done by Mergify.

[mergify]

Cherry-pick of 651e469 has failed:

On branch mergify/bp/version-15-hotfix/pr-41024
Your branch is up to date with 'origin/version-15-hotfix'.

You are currently cherry-picking commit 651e4696fd.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
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Changes to be committed:
	modified:   erpnext/assets/doctype/asset/test_asset.py
	modified:   erpnext/controllers/accounts_controller.py
	modified:   erpnext/controllers/buying_controller.py
	modified:   erpnext/stock/doctype/item/test_item.py
	modified:   erpnext/stock/get_item_details.py

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/stock/doctype/purchase_receipt/purchase_receipt.py

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

[stale]

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