/usr/lib/python2.7/dist-packages/trytond/modules/account/view/fiscalyear_close_start_form.xml is in tryton-modules-account 3.4.0-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 | <?xml version="1.0"?>
<!-- This file is part of Tryton. The COPYRIGHT file at the top level of
this repository contains the full copyright notices and license terms. -->
<form string="Close Fiscal Year">
<label name="close_fiscalyear"/>
<field name="close_fiscalyear"/>
</form>
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