/usr/share/gnucash/ui/gnc-plugin-page-account-tree-ui.xml is in gnucash-common 1:2.6.12-1.
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="Edit" action="EditAction">
<placeholder name="EditSelectedPlaceholder">
<menuitem name="EditEditAccount" action="EditEditAccountAction"/>
<menuitem name="EditDeleteAccount" action="EditDeleteAccountAction"/>
<menuitem name="EditRenumberSubaccounts" action="EditRenumberSubaccountsAction"/>
<separator name="EditSep2"/>
<menuitem name="FileOpenAccount" action="FileOpenAccountAction"/>
<menuitem name="FileOpenSubaccounts" action="FileOpenSubaccountsAction"/>
</placeholder>
</menu>
<menu name="Actions" action="ActionsAction">
<placeholder name="ActionsPlaceholder">
<separator name="ActionsSep1"/>
<menuitem name="FileNewAccount" action="FileNewAccountAction"/>
<menuitem name="FileAddAccountHierarchyAssistant" action="FileAddAccountHierarchyAssistantAction"/>
<separator name="ActionsSep2"/>
<menuitem name="ActionsTransfer" action="ActionsTransferAction"/>
<menuitem name="ActionsReconcile" action="ActionsReconcileAction"/>
<menuitem name="ActionsAutoClear" action="ActionsAutoClearAction"/>
<menuitem name="ActionsStockSplit" action="ActionsStockSplitAction"/>
<menuitem name="ActionLots" action="ActionsLotsAction"/>
<separator name="ActionsSep3"/>
<menu name="ScrubMenu" action="ScrubMenuAction">
<menuitem name="Scrub" action="ScrubAction"/>
<menuitem name="ScrubSub" action="ScrubSubAction"/>
<menuitem name="ScrubAll" action="ScrubAllAction"/>
</menu>
</placeholder>
</menu>
<menu name="Extensions" action="ExtensionsAction">
<placeholder name="ExtensionsPlaceholder">
<menu name="Register2Test" action="Register2TestAction">
<menuitem name="Register2TestAccount" action="Register2TestAccountAction"/>
<menuitem name="Register2TestSubAccount" action="Register2TestSubAccountAction"/>
</menu>
</placeholder>
</menu>
</menubar>
<popup name="MainPopup" action="FakeToplevel">
<placeholder name="PopupPlaceholder2">
<menuitem name="AccountOpenAccount" action="FileOpenAccountAction"/>
<menuitem name="AccountOpenSubaccounts" action="FileOpenSubaccountsAction"/>
<menuitem name="AccountEditAccount" action="EditEditAccountAction"/>
<separator name="AccountSep1"/>
<menuitem name="AccountReconcile" action="ActionsReconcileAction"/>
<menuitem name="AccountAutoClear" action="ActionsAutoClearAction"/>
<menuitem name="AccountTransfer" action="ActionsTransferAction"/>
<menuitem name="AccountStockSplit" action="ActionsStockSplitAction"/>
<menuitem name="AccountLots" action="ActionsLotsAction"/>
<separator name="AccountSep2"/>
<menuitem name="AccountNewAccount" action="FileNewAccountAction"/>
<menuitem name="AccountDeleteAccount" action="EditDeleteAccountAction"/>
<separator name="AccountSep3"/>
</placeholder>
<placeholder name="PopupBottomPlaceholder">
<menu name="ScrubMenu" action="ScrubMenuAction">
<menuitem name="Scrub" action="ScrubAction"/>
<menuitem name="ScrubSub" action="ScrubSubAction"/>
<menuitem name="ScrubAll" action="ScrubAllAction"/>
</menu>
</placeholder>
</popup>
<toolbar name="DefaultToolbar">
<placeholder name="DefaultToolbarPlaceholder">
<separator name="ToolbarSep2"/>
<toolitem name="ToolbarOpenAccount" action="FileOpenAccountAction"/>
<toolitem name="ToolbarEditAccount" action="EditEditAccountAction"/>
<separator name="ToolbarSep3"/>
<toolitem name="ToolbarNewAccount" action="FileNewAccountAction"/>
<toolitem name="ToolbarDeleteAccount" action="EditDeleteAccountAction"/>
</placeholder>
</toolbar>
</ui>
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