credit_control_demo.xml

<openerp>
  <data>
    <record id="a_recv_1" model="account.account">
      <field name="code">X11002-a</field>
      <field name="name">B2B Debtors - (test)</field>
      <field ref="account.cas" name="parent_id"/>
      <field name="type">receivable</field>
      <field eval="True" name="reconcile"/>
      <field name="user_type" ref="account.data_account_type_receivable"/>
    </record>

    <record id="a_recv_2" model="account.account">
      <field name="code">X11002-b</field>
      <field name="name">B2C Debtors - (test)</field>
      <field ref="account.cas" name="parent_id"/>
      <field name="type">receivable</field>
      <field eval="True" name="reconcile"/>
      <field name="user_type" ref="account.data_account_type_receivable"/>
    </record>

    <record id="a_recv_3" model="account.account">
      <field name="code">X11002-c</field>
      <field name="name">New Debtors - (test)</field>
      <field ref="account.cas" name="parent_id"/>
      <field name="type">receivable</field>
      <field eval="True" name="reconcile"/>
      <field name="user_type" ref="account.data_account_type_receivable"/>
    </record>
  </data>
</openerp>