flectra/addons/stock_account/test/stock_valuation_account.xml

<?xml version="1.0" encoding="utf-8"?>
<flectra>
    <data noupdate="1">

        <!-- Used in other modules for the tests, NOT in this one -->

        <record forcecreate="True" id="property_stock_valuation_account_id" model="ir.property">
            <field name="name">property_stock_valuation_account_id</field>
            <field name="fields_id" search="[('model','=','product.category'),('name','=','property_stock_valuation_account_id')]"/>
            <field eval="'account.account,'+str(ref('stk'))" model="account.account" name="value"/>
             <field name="company_id" ref="base.main_company"/>
        </record>
        <record forcecreate="True" id="property_stock_valuation_journal_id" model="ir.property">
            <field name="name">property_stock_valuation_journal</field>
            <field name="fields_id" search="[('model','=','product.category'),('name','=','property_stock_journal')]"/>
            <field eval="'account.journal,'+str(ref('miscellaneous_journal'))" model="account.journal" name="value"/>
             <field name="company_id" ref="base.main_company"/>
        </record>

    </data>
</flectra>