/usr/share/gnucash/ui/gnc-plugin-basic-commands-ui.xml is in gnucash-common 1:2.6.1-2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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<menubar>
<menu name="File" action="FileAction">
<placeholder name="FileNewTopPlaceholder">
<menuitem name="FileNew" action="FileNewAction"/>
</placeholder>
<placeholder name="FileOpenTopPlaceholder">
<menuitem name="FileOpen" action="FileOpenAction"/>
</placeholder>
<placeholder name="FileSavePlaceholder">
<menuitem name="FileSave" action="FileSaveAction"/>
<menuitem name="FileSaveAs" action="FileSaveAsAction"/>
<menuitem name="FileRevert" action="FileRevertAction"/>
</placeholder>
<menu name="FileExport" action="FileExportAction">
<menuitem name="FileExportAccounts" action="FileExportAccountsAction"/>
</menu>
</menu>
<menu name="Edit" action="EditAction">
<placeholder name="EditFindPlaceholder">
<menuitem name="EditFindTransactions" action="EditFindTransactionsAction"/>
</placeholder>
<menuitem name="EditTaxOptions" action="EditTaxOptionsAction"/>
</menu>
<menu name="View" action="ViewAction">
<menuitem name="ViewRefresh" action="ViewRefreshAction"/>
<separator name="ViewSep1"/>
<menuitem name="ViewToolbar" action="ViewToolbarAction"/>
<menuitem name="ViewSummary" action="ViewSummaryAction"/>
<menuitem name="ViewStatusbar" action="ViewStatusbarAction"/>
<separator name="ViewSep2"/>
<placeholder name="ViewPlaceholder"/>
</menu>
<menu name="Actions" action="ActionsAction">
<placeholder name="ActionsPlaceholder">
<menu name="ActionsScheduledTransactions" action="ActionsScheduledTransactionsAction">
<menuitem name="ActionsScheduledTransactionEditor" action="ActionsScheduledTransactionEditorAction"/>
<menuitem name="ActionsSinceLastRun" action="ActionsSinceLastRunAction"/>
<menuitem name="ActionsMortgageLoan" action="ActionsMortgageLoanAction"/>
</menu>
</placeholder>
</menu>
<placeholder name="AdditionalMenusPlaceholder"/>
<menu name="Reports" action="ReportsAction">
<placeholder name="ReportsPlaceholder"/>
</menu>
<menu name="Tools" action="ToolsAction">
<placeholder name="ToolsPlaceholder">
<menuitem name="ToolsPriceEditor" action="ToolsPriceEditorAction"/>
<menuitem name="ToolsCommodityEditor" action="ToolsCommodityEditorAction"/>
<menuitem name="ToolsFinancialCalculator" action="ToolsFinancialCalculatorAction"/>
<menuitem name="ToolsBookClose" action="ToolsBookCloseAction"/>
</placeholder>
</menu>
<menu name="Extensions" action="ExtensionsAction">
<placeholder name="ExtensionsPlaceholder"/>
</menu>
<menu name="Help" action="HelpAction">
<placeholder name="HelpPlaceholder1">
<menuitem name="HelpTipsOfTheDay" action="HelpTipsOfTheDayAction"/>
</placeholder>
</menu>
</menubar>
<toolbar name="DefaultToolbar">
<placeholder name="ToolbarSavePlaceholder">
<toolitem name="ToolbarSave" action="FileSaveAction"/>
</placeholder>
<separator name="ToolbarSep1"/>
<placeholder name="DefaultToolbarPlaceholder"/>
</toolbar>
</ui>
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