fix: Remove current fiscal year from Global Defaults (backport #35960)

[mergify]

This is an automatic backport of pull request #35960 done by Mergify.
Cherry-pick of 6270607 has failed:

On branch mergify/bp/version-14-hotfix/pr-35960
Your branch is up to date with 'origin/version-14-hotfix'.

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  (fix conflicts and run "git cherry-pick --continue")
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  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Changes to be committed:
	modified:   erpnext/accounts/doctype/fiscal_year/fiscal_year.js
	modified:   erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.js
	modified:   erpnext/accounts/report/deferred_revenue_and_expense/deferred_revenue_and_expense.js
	modified:   erpnext/accounts/report/deferred_revenue_and_expense/deferred_revenue_and_expense.py
	modified:   erpnext/accounts/report/deferred_revenue_and_expense/test_deferred_revenue_and_expense.py
	modified:   erpnext/accounts/report/dimension_wise_accounts_balance_report/dimension_wise_accounts_balance_report.js
	modified:   erpnext/accounts/report/profitability_analysis/profitability_analysis.js
	modified:   erpnext/accounts/report/trial_balance/trial_balance.js
	modified:   erpnext/accounts/report/trial_balance_for_party/trial_balance_for_party.js
	modified:   erpnext/accounts/utils.py
	modified:   erpnext/assets/report/fixed_asset_register/fixed_asset_register.js
	modified:   erpnext/hooks.py
	modified:   erpnext/manufacturing/report/job_card_summary/job_card_summary.js
	modified:   erpnext/public/js/financial_statements.js
	modified:   erpnext/regional/report/fichier_des_ecritures_comptables_[fec]/fichier_des_ecritures_comptables_[fec].js
	modified:   erpnext/regional/report/irs_1099/irs_1099.js
	modified:   erpnext/setup/doctype/global_defaults/global_defaults.json
	modified:   erpnext/setup/doctype/global_defaults/global_defaults.py
	modified:   erpnext/setup/setup_wizard/operations/install_fixtures.py

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/accounts/doctype/fiscal_year/fiscal_year.py
	both modified:   erpnext/patches.txt
	both modified:   erpnext/public/js/utils.js

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 14.31.0 🎉

The release is available on GitHub release

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