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I would like to set default income/expense currency exchange account for example from the _default in the code. Is it possible to set the link from an account.account.template to an account.account ? Because I know the template external id, and there is no account external id.

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Yes, you can use search attribute to look up the account using the name instead of xml id.

  <record id="base.main_company" model="res.company">
    <field name="income_currency_exchange_account_id"
           search="[('name', '=', 'Currency Exchange Gain')]" />
    <field name="expense_currency_exchange_account_id"
           search="[('name', '=', 'Currency Exchange Loss')]" />
  </record>
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Autor

Thank you !

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