Impacted versions:
At least version 10, version 11(Can only re-produce the problem sometimes)

Steps to reproduce:
Please see this screencast recorded on odoo runbot.
https://youtu.be/cSPQvp9jQJc

Current behavior:
When users search by account in Journal Entries List View. A special value "dummy_account_id" is set in context, in order to facilitate search by account on account.move level.
With this context value , when users create a journal entries, the system will add default value before the creation.

https://github.com/odoo/odoo/blob/fc69b37cf710623ea215cd085e998679d8c50985/odoo/models.py#L3802

This method will set "dummy_account_id" to the previously searched account in vals.

Then the system continue creating account.move and related account.move.line records.
It is fine until the system run this:
https://github.com/odoo/odoo/blob/fc69b37cf710623ea215cd085e998679d8c50985/odoo/models.py#L3830

Since "dummy_account_id" is related field, and it now has value. The system will change the first related  account.move.line record to dummy_account_id.

Eventualy, the account is wrongly set to "dummy_account_id".

Expected behavior:
This is a feature which will fill the form field value with searched value for users. But the journal entry creation should not be affected by dummy_account_id, since it is only for searching purpose.

@Yenthe666 Would you please review this issue and help to bring related odoo staff to this issue?
self.ensure_one()
        move_lines = self.env['account.move.line'].with_context(check_move_validity=False)
        partial_reconciles = self.with_context(skip_full_reconcile_check=True)
        amount_diff = self.company_id.currency_id.round(amount_diff)
        diff_in_currency = currency.round(diff_in_currency)
        for aml in amls_to_fix:
            account_payable_line = move_lines.create({
                'name': _('Currency exchange rate difference'),
                'debit': amount_diff < 0 and -aml.amount_residual or 0.0,
                'credit': amount_diff > 0 and aml.amount_residual or 0.0,
                'account_id': self.debit_move_id.account_id.id,
                'move_id': move.id,
                'currency_id': currency.id,
                'amount_currency': -aml.amount_residual_currency,
                'partner_id': self.debit_move_id.partner_id.id,
            })
            move_lines.create({