fix: Installation failed due to global variable (#23114)

diff --git a/erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.py b/erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.py
index c2c7207..219871b 100644
--- a/erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.py
+++ b/erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.py
@@ -378,7 +378,7 @@
 		if filters and filters.get('presentation_currency') != d.default_currency:
 			currency_info['company'] = d.name
 			currency_info['company_currency'] = d.default_currency
-			convert_to_presentation_currency(gl_entries, currency_info)
+			convert_to_presentation_currency(gl_entries, currency_info, filters.get('company'))
 
 		for entry in gl_entries:
 			key = entry.account_number or entry.account_name
diff --git a/erpnext/accounts/report/financial_statements.py b/erpnext/accounts/report/financial_statements.py
index d5b8cdb..1b65a31 100644
--- a/erpnext/accounts/report/financial_statements.py
+++ b/erpnext/accounts/report/financial_statements.py
@@ -423,7 +423,7 @@
 				distributed_cost_center_query=distributed_cost_center_query), gl_filters, as_dict=True) #nosec
 
 		if filters and filters.get('presentation_currency'):
-			convert_to_presentation_currency(gl_entries, get_currency(filters))
+			convert_to_presentation_currency(gl_entries, get_currency(filters), filters.get('company'))
 
 		for entry in gl_entries:
 			gl_entries_by_account.setdefault(entry.account, []).append(entry)
diff --git a/erpnext/accounts/report/general_ledger/general_ledger.py b/erpnext/accounts/report/general_ledger/general_ledger.py
index fcd36e4..0a72f6a 100644
--- a/erpnext/accounts/report/general_ledger/general_ledger.py
+++ b/erpnext/accounts/report/general_ledger/general_ledger.py
@@ -180,7 +180,7 @@
 		filters, as_dict=1)
 
 	if filters.get('presentation_currency'):
-		return convert_to_presentation_currency(gl_entries, currency_map)
+		return convert_to_presentation_currency(gl_entries, currency_map, filters.get('company'))
 	else:
 		return gl_entries
 
diff --git a/erpnext/accounts/report/utils.py b/erpnext/accounts/report/utils.py
index 4a9af49..9de8d19 100644
--- a/erpnext/accounts/report/utils.py
+++ b/erpnext/accounts/report/utils.py
@@ -6,10 +6,6 @@
 from frappe.utils import cint, get_datetime_str, formatdate, flt
 
 __exchange_rates = {}
-P_OR_L_ACCOUNTS = list(
-	sum(frappe.get_list('Account', fields=['name'], or_filters=[{'root_type': 'Income'}, {'root_type': 'Expense'}], as_list=True), ())
-)
-
 
 def get_currency(filters):
 	"""
@@ -73,18 +69,7 @@
 
 	return rate
 
-
-def is_p_or_l_account(account_name):
-	"""
-	Check if the given `account name` is an `Account` with `root_type` of either 'Income'
-	or 'Expense'.
-	:param account_name:
-	:return: Boolean
-	"""
-	return account_name in P_OR_L_ACCOUNTS
-
-
-def convert_to_presentation_currency(gl_entries, currency_info):
+def convert_to_presentation_currency(gl_entries, currency_info, company):
 	"""
 	Take a list of GL Entries and change the 'debit' and 'credit' values to currencies
 	in `currency_info`.
@@ -96,6 +81,9 @@
 	presentation_currency = currency_info['presentation_currency']
 	company_currency = currency_info['company_currency']
 
+	pl_accounts = [d.name for d in frappe.get_list('Account',
+		filters={'report_type': 'Profit and Loss', 'company': company})]
+
 	for entry in gl_entries:
 		account = entry['account']
 		debit = flt(entry['debit'])
@@ -107,7 +95,7 @@
 		if account_currency != presentation_currency:
 			value = debit or credit
 
-			date = currency_info['report_date'] if not is_p_or_l_account(account) else entry['posting_date']
+			date = entry['posting_date'] if account in pl_accounts else currency_info['report_date']
 			converted_value = convert(value, presentation_currency, company_currency, date)
 
 			if entry.get('debit'):