If all those entries are blank, it suggests you haven't installed any Fiscal Localization.
See Inventory valuation configuration (later versions are available but seem to be less clear):
In Anglo-Saxon accounting, the costs of goods sold (COGS) are reported when products are sold or delivered. This means that the cost of a good is only recorded as an expense when a customer is invoiced for a product. Interim Stock Accounts are used for the input and output accounts, and are both Asset Accounts in the balance sheet.
In Continental accounting, the cost of a good is reported as soon as a product is received into stock. Additionally, a single Expense account is used for both input and output accounts.
For so-called Anglo-Saxon accounting, the interim account(s) will need to be created in the Chart of Accounts, and can be the same account for both input and output (or separate). In theory they always balance to zero but in practice they will contain balances that you need to check and clear out. Also, as standard this account is used for Inventory Adjustment postings and wastage, which is not logical and you'll need to change the setting for these virtual locations.
The Stock Valuation Account is also a Current Asset (Balance Sheet) account and should already exist.
The latest version of the Odoo documentation says this:
In Continental accounting, the cost of a good is reported as soon as a product is received into stock. Because of this, the Expense Account can be set to either Expenses or a Cost of Revenue type, however, it is more commonly set to an Expenses account
Expenses and Cost of Revenue are both P&L accounts. As is it recorded at the time of receipt rather than sale, it seems illogical to call it Cost of Revenue, but I'm not an Accountant!
Inventory postings and stock valuation
