neofs-sdk-go tests

Increase test coverage of `accounting` and improve some test packages #1430

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Run time

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Job	Run time
lint	15s
CodeQL (go)	2m 30s
Coverage	5m 15s
Tests (ubuntu-latest, 1.20)	5m 38s
Tests (ubuntu-latest, 1.21)	5m 39s
Tests (windows-2022, 1.22)	18s
Tests (macos-12, 1.22)	17s
Tests (macos-14, 1.22)	11s
	20m 3s