[ISSUE #7480] Fix the offset in the timerCheckPoint will not be corrected when the commitlog and consumeQueue are truncated

[RongtongJin]

Which Issue(s) This PR Fixes

Fixes #7480

Brief Description

Fix the offset in the timerCheckPoint will not be corrected when the commitlog and consumeQueue are truncated

How Did You Test This Change?

[codecov-commenter]

Codecov Report

Merging #7488 (ae2c2b1) into develop (f0f15b5) will increase coverage by 0.04%. Report is 4 commits behind head on develop. The diff coverage is 9.09%.

@@              Coverage Diff              @@
##             develop    #7488      +/-   ##
=============================================
+ Coverage      42.93%   42.98%   +0.04%     
- Complexity      9660     9677      +17     
=============================================
  Files           1161     1161              
  Lines          83930    83959      +29     
  Branches       10898    10901       +3     
=============================================
+ Hits           36038    36087      +49     
+ Misses         43410    43399      -11     
+ Partials        4482     4473       -9     

Files	Coverage Δ
...che/rocketmq/acl/plain/PlainPermissionManager.java	78.37% <0.00%> (ø)
...apache/rocketmq/store/timer/TimerMessageStore.java	53.47% <10.00%> (-0.37%)	:arrow_down:

... and 29 files with indirect coverage changes

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