account-financial-reporting/account_financial_report_webkit/account_move_line_view.xml

<?xml version="1.0" encoding="utf-8"?>
<openerp>
    <data>
        <record model="ir.ui.view" id="last_rec_date_form">
            <!-- must be unique in this module. -->
            <field name="name">last_rec_date_form</field>
            <field name="model">account.move.line</field>
            <!--parent python entity -->
            <field name="inherit_id" ref="account.view_move_line_form"/>
            <!-- modulename.view -->
            <field name="type">form</field>
            <field name="arch" type="xml">
                <separator string="Internal Note" colspan="4" position="before">
                    <separator string="Misc."/>
                    <newline/>
                    <group>
                        <field name="last_rec_date" readonly="1"/>
                    </group>
                </separator>
            </field>
        </record>
    </data>
</openerp>