fix: company wise deferred accounting fields in item (backport #37023)

[mergify]

This is an automatic backport of pull request #37023 done by Mergify.
Cherry-pick of 099468e has failed:

On branch mergify/bp/version-14-hotfix/pr-37023
Your branch is up to date with 'origin/version-14-hotfix'.

You are currently cherry-picking commit 099468e3cf.
  (fix conflicts and run "git cherry-pick --continue")
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Changes to be committed:
	modified:   erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py
	modified:   erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py
	modified:   erpnext/accounts/report/deferred_revenue_and_expense/test_deferred_revenue_and_expense.py
	modified:   erpnext/patches/v14_0/delete_healthcare_doctypes.py
	new file:   erpnext/patches/v14_0/migrate_deferred_accounts_to_item_defaults.py
	modified:   erpnext/stock/doctype/item/item.js
	modified:   erpnext/stock/doctype/item_default/item_default.json
	modified:   erpnext/stock/get_item_details.py

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/patches.txt
	both modified:   erpnext/patches/v14_0/delete_education_doctypes.py
	both modified:   erpnext/stock/doctype/item/item.json

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

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[frappe-pr-bot]

🎉 This PR is included in version 14.40.0 🎉

The release is available on GitHub release

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