diff --git a/addons/sale_mrp/tests/test_sale_mrp_anglo_saxon_valuation.py b/addons/sale_mrp/tests/test_sale_mrp_anglo_saxon_valuation.py
index dde258af42c..2cbd8d735d9 100644
--- a/addons/sale_mrp/tests/test_sale_mrp_anglo_saxon_valuation.py
+++ b/addons/sale_mrp/tests/test_sale_mrp_anglo_saxon_valuation.py
@@ -472,8 +472,6 @@ class TestSaleMRPAngloSaxonValuation(ValuationReconciliationTestCommon):
             # pylint: disable=bad-whitespace
             {'account_id': self.company_data['default_account_revenue'].id,     'debit': 0,     'credit': 5},
             {'account_id': self.company_data['default_account_receivable'].id,  'debit': 5,     'credit': 0},
-            {'account_id': self.company_data['default_account_stock_out'].id,   'debit': 0,     'credit': 0},
-            {'account_id': self.company_data['default_account_expense'].id,     'debit': 0,     'credit': 0},
         ])
 
     def test_kit_avco_partially_owned_and_delivered_invoice_post_delivery(self):
diff --git a/addons/sale_stock/tests/test_anglo_saxon_valuation.py b/addons/sale_stock/tests/test_anglo_saxon_valuation.py
index 1b8de31822b..e18dd97f176 100644
--- a/addons/sale_stock/tests/test_anglo_saxon_valuation.py
+++ b/addons/sale_stock/tests/test_anglo_saxon_valuation.py
@@ -668,8 +668,6 @@ class TestAngloSaxonValuation(ValuationReconciliationTestCommon):
             # pylint: disable=bad-whitespace
             {'account_id': self.company_data['default_account_revenue'].id,     'debit': 0,     'credit': 12},
             {'account_id': self.company_data['default_account_receivable'].id,  'debit': 12,    'credit': 0},
-            {'account_id': self.company_data['default_account_stock_out'].id,   'debit': 0,     'credit': 0},
-            {'account_id': self.company_data['default_account_expense'].id,     'debit': 0,     'credit': 0},
         ])
 
     def test_avco_fully_owned_and_delivered_invoice_post_delivery(self):
@@ -696,8 +694,6 @@ class TestAngloSaxonValuation(ValuationReconciliationTestCommon):
             # pylint: disable=bad-whitespace
             {'account_id': self.company_data['default_account_revenue'].id,     'debit': 0,     'credit': 24},
             {'account_id': self.company_data['default_account_receivable'].id,  'debit': 24,    'credit': 0},
-            {'account_id': self.company_data['default_account_stock_out'].id,   'debit': 0,     'credit': 0},
-            {'account_id': self.company_data['default_account_expense'].id,     'debit': 0,     'credit': 0},
         ])
 
     # -------------------------------------------------------------------------
diff --git a/addons/stock_account/models/account_move.py b/addons/stock_account/models/account_move.py
index 466d553ff35..c90c48f481a 100644
--- a/addons/stock_account/models/account_move.py
+++ b/addons/stock_account/models/account_move.py
@@ -1,6 +1,7 @@
 # -*- coding: utf-8 -*-
 
 from odoo import fields, models, api
+from odoo.tools import float_is_zero
 
 
 class AccountMove(models.Model):
@@ -106,6 +107,7 @@ class AccountMove(models.Model):
         :return: A list of Python dictionary to be passed to env['account.move.line'].create.
         '''
         lines_vals_list = []
+        price_unit_prec = self.env['decimal.precision'].precision_get('Product Price')
         for move in self:
             # Make the loop multi-company safe when accessing models like product.product
             move = move.with_company(move.company_id)
@@ -131,6 +133,9 @@ class AccountMove(models.Model):
                 price_unit = line._stock_account_get_anglo_saxon_price_unit()
                 amount_currency = sign * line.quantity * price_unit
 
+                if move.currency_id.is_zero(amount_currency) or float_is_zero(price_unit, precision_digits=price_unit_prec):
+                    continue
+
                 # Add interim account line.
                 lines_vals_list.append({
                     'name': line.name[:64],