fix: incorrect exc gain/loss for PE against JE for payable accounts

(cherry picked from commit 81b574053f)

erpnext/controllers/accounts_controller.py

@@ -1437,7 +1437,8 @@ class AccountsController(TransactionBase):
 
 						dr_or_cr = "debit" if d.exchange_gain_loss > 0 else "credit"
 
-						if d.reference_doctype == "Purchase Invoice":
+						# Inverse debit/credit for payable accounts
+						if self.is_payable_account(d.reference_doctype, party_account):
 							dr_or_cr = "debit" if dr_or_cr == "credit" else "credit"
 
 						reverse_dr_or_cr = "debit" if dr_or_cr == "credit" else "credit"
@@ -1471,6 +1472,14 @@ class AccountsController(TransactionBase):
 							)
 						)
 
+	def is_payable_account(self, reference_doctype, account):
+		if reference_doctype == "Purchase Invoice" or (
+			reference_doctype == "Journal Entry"
+			and frappe.get_cached_value("Account", account, "account_type") == "Payable"
+		):
+			return True
+		return False
+
 	def update_against_document_in_jv(self):
 		"""
 		Links invoice and advance voucher: