[FIX] Enhance check for journal_id.

As we now only consider bank accounts linked to a company for searching company bank accounts,
we will no longer find accounts just having an account number. The check for journal id is
only valid now for bank accounts that have a company id, but no journal_id.

account_bank_statement_import/tests/test_import_bank_statement.py

@@ -65,16 +65,23 @@ def test_import_preconditions(self):
          * no bank account found for the account_number
          * no account_journal found on the bank_account
         """
+        import_model = self.env['account.bank.statement.import']
         stmt_vals = {
             'currency_code': 'EUR',
-            'account_number': '123456789'}
+            'account_number': '123456789',
+        }
         with self.assertRaises(UserError) as e:
-            self.statement_import_model._import_statement(stmt_vals.copy())
-        self.assertEqual(e.exception.message,
-                         'Can not find the account number 123456789.')
-        self.statement_import_model._create_bank_account('123456789')
+            import_model._import_statement(stmt_vals.copy())
+        self.assertEqual(
+            e.exception.message,
+            'Can not find the account number 123456789.'
+        )
+        new_bank = import_model._create_bank_account('123456789')
+        # Need company_id on bank, otherwise we will not even reach
+        # the check for the journal_id:
+        new_bank.write({'company_id': self.env.user.company_id.id})
         with self.assertRaises(UserError) as e:
-            self.statement_import_model._import_statement(stmt_vals.copy())
+            import_model._import_statement(stmt_vals.copy())
         self.assertEqual(
             e.exception.message[:25], 'Can not determine journal'
         )