diff --git a/addons/account/tests/account_test_xml.py b/addons/account/tests/account_test_xml.py
new file mode 100644
index 00000000000..04fc717a12c
--- /dev/null
+++ b/addons/account/tests/account_test_xml.py
@@ -0,0 +1,96 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+
+import base64
+
+from lxml import etree
+
+
+class AccountTestEdiCommon(AccountTestInvoicingCommon):
+
+    def assertXmlTreeEqual(self, xml_tree, expected_xml_tree):
+        ''' Compare two lxml.etree.
+        :param xml_tree:            The current tree.
+        :param expected_xml_tree:   The expected tree.
+        '''
+
+        def _turn_node_as_dict_hierarchy(node):
+            ''' Turn the node as a python dictionary to be compared later with another one.
+            Allow to ignore the management of namespaces.
+            :param node:    A node inside an xml tree.
+            :return:        A python dictionary.
+            '''
+            tag_split = node.tag.split('}')
+            tag_wo_ns = tag_split[-1]
+            attrib_wo_ns = {k: v for k, v in node.attrib.items() if '}' not in k}
+            return {
+                'tag': tag_wo_ns,
+                'namespace': None if len(tag_split) < 2 else tag_split[0],
+                'text': (node.text or '').strip(),
+                'attrib': attrib_wo_ns,
+                'children': [_turn_node_as_dict_hierarchy(child_node) for child_node in node.getchildren()],
+            }
+
+        def assertNodeDictEqual(node_dict, expected_node_dict):
+            ''' Compare nodes created by the `_turn_node_as_dict_hierarchy` method.
+            :param node_dict:           The node to compare with.
+            :param expected_node_dict:  The expected node.
+            '''
+            # Check tag.
+            self.assertEqual(node_dict['tag'], expected_node_dict['tag'])
+
+            # Check attributes.
+            node_dict_attrib = {k: '___ignore___' if expected_node_dict['attrib'].get(k) == '___ignore___' else v
+                                for k, v in node_dict['attrib'].items()}
+            expected_node_dict_attrib = {k: v for k, v in expected_node_dict['attrib'].items() if v != '___remove___'}
+            self.assertDictEqual(
+                node_dict_attrib,
+                expected_node_dict_attrib,
+                "Element attributes are different for node %s" % node_dict['tag'],
+            )
+
+            # Check text.
+            if expected_node_dict['text'] != '___ignore___':
+                self.assertEqual(
+                    node_dict['text'],
+                    expected_node_dict['text'],
+                    "Element text are different for node %s" % node_dict['tag'],
+                )
+
+            # Check children.
+            self.assertEqual(
+                [child['tag'] for child in node_dict['children']],
+                [child['tag'] for child in expected_node_dict['children']],
+                "Number of children elements for node %s is different." % node_dict['tag'],
+            )
+
+            for child_node_dict, expected_child_node_dict in zip(node_dict['children'], expected_node_dict['children']):
+                assertNodeDictEqual(child_node_dict, expected_child_node_dict)
+
+        assertNodeDictEqual(
+            _turn_node_as_dict_hierarchy(xml_tree),
+            _turn_node_as_dict_hierarchy(expected_xml_tree),
+        )
+
+    def with_applied_xpath(self, xml_tree, xpath):
+        ''' Applies the xpath to the xml_tree passed as parameter.
+        :param xml_tree:    An instance of etree.
+        :param xpath:       The xpath to apply as a string.
+        :return:            The resulting etree after applying the xpaths.
+        '''
+        diff_xml_tree = etree.fromstring('<data>%s</data>' % xpath)
+        return self.env['ir.ui.view'].apply_inheritance_specs(xml_tree, diff_xml_tree)
+
+    def get_xml_tree_from_attachment(self, attachment):
+        ''' Extract an instance of etree from an ir.attachment.
+        :param attachment:  An ir.attachment.
+        :return:            An instance of etree.
+        '''
+        return etree.fromstring(base64.b64decode(attachment.with_context(bin_size=False).datas))
+
+    def get_xml_tree_from_string(self, xml_tree_str):
+        ''' Convert the string passed as parameter to an instance of etree.
+        :param xml_tree_str:    A string representing an xml.
+        :return:                An instance of etree.
+        '''
+        return etree.fromstring(xml_tree_str)