[IMP] mrp_landed_costs: Remove test_stock_landed_costs_mrp dependency to AccountTestCommon

l10n runbot builds are all failing when running at least one test depending of AccountTestCommon because it:
- doesn't create a sandboxed testing environnement to manage the multi-currency, multi-company, the default company's currency, the exchange rates...
- doesn't setup a testing user then all tests are done using the superuser.
- doesn't provide a fully setup chart of accounts: exchange difference journal is not set, accounts have bad types, etc...
- is run sometimes at-install.

--task: 2301180

addons/mrp_landed_costs/tests/test_stock_landed_costs_mrp.py

@@ -1,11 +1,11 @@
 # -*- coding: utf-8 -*-
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
-from odoo.addons.account.tests.common import AccountTestCommon
+from odoo.addons.stock_account.tests.test_anglo_saxon_valuation_reconciliation_common import ValuationReconciliationTestCommon
 from odoo.tests import tagged, Form
 
 
 @tagged('post_install', '-at_install')
-class TestStockLandedCostsMrp(AccountTestCommon):
+class TestStockLandedCostsMrp(ValuationReconciliationTestCommon):
 
     @classmethod
     def setUpClass(cls):
@@ -16,7 +16,7 @@ class TestStockLandedCostsMrp(AccountTestCommon):
         cls.picking_type_in_id = cls.env.ref('stock.picking_type_in')
         cls.picking_type_out_id = cls.env.ref('stock.picking_type_out')
         cls.supplier_location_id = cls.env.ref('stock.stock_location_suppliers')
-        cls.stock_location_id = cls.env.ref('stock.stock_location_stock')
+        cls.stock_location_id = cls.company_data['default_warehouse'].lot_stock_id
         cls.customer_location_id = cls.env.ref('stock.stock_location_customers')
         cls.categ_all = cls.env.ref('product.product_category_all')
         # Create product refrigerator & oven
@@ -64,8 +64,8 @@ class TestStockLandedCostsMrp(AccountTestCommon):
 
         cls.product_refrigerator.categ_id.property_cost_method = 'fifo'
         cls.product_refrigerator.categ_id.property_valuation = 'real_time'
-        cls.product_refrigerator.categ_id.property_stock_account_input_categ_id = cls.o_expense
-        cls.product_refrigerator.categ_id.property_stock_account_output_categ_id = cls.o_income
+        cls.product_refrigerator.categ_id.property_stock_account_input_categ_id = cls.company_data['default_account_stock_in']
+        cls.product_refrigerator.categ_id.property_stock_account_output_categ_id = cls.company_data['default_account_stock_out']
 
         # Create service type product 1.Labour 2.Brokerage 3.Transportation 4.Packaging
         cls.landed_cost = cls.env['product.product'].create({