oca-ocb-accounting/odoo-bringout-oca-ocb-stock_account/stock_account/views/account_account_views.xml

<?xml version='1.0' encoding='utf-8'?>
<odoo>
    <record id="view_account_form" model="ir.ui.view">
        <field name="name">account.account.form</field>
        <field name="model">account.account</field>
        <field name="inherit_id" ref="account.view_account_form"/>
        <field name="arch" type="xml">
            <field name="tag_ids" position="after">
                <field name="account_stock_variation_id" invisible="account_type != 'asset_current'"/>
                <field name="account_stock_expense_id" invisible="account_type != 'asset_current'" placeholder="For Perpetual Continental Only" groups="base.group_no_one"/>
            </field>
        </field>
    </record>
</odoo>