Line 01)                <record model="ir.ui.view" 
id="account_balance_sheet_view_tree">
Line 02)            <field name="model">account.account.type</field>
Line 03)            <field name="type">tree</field>
Line 04)            <field name="field_childs">childs</field>
Line 05)            <field name="name">account_balance_sheet_tree</field>
Line 06)        </record>
Line 07)        <record model="ir.action.act_window" 
id="act_account_balance_sheet_tree">
Line 08)            <field name="name">Balance Sheet</field>
Line 09)            <field name="res_model">account.account.type</field>
Line 10)            <field 
name="context_model">account.balance_sheet.context</field>
Line 11)            <field name="context_domain"
Line 12)                eval="[('company', '=', Eval('company', -1))]"
Line 13)                pyson="1"/>
Line 14)            <field name="domain"
Line 15)                eval="[('balance_sheet', '=', True), ['OR', ('parent', 
'=', None), ('parent.balance_sheet', '=', False)]]"
Line 16)                pyson="1"/>
Line 17)            <field name="context" eval="{'cumulate': True}" pyson="1"/>
Line 18)        </record>

I found the balance_sheet reporting.
But I do not undertstand what is the field_childs at the line 04.
And what is the "context_model" at the line 10.?

Especially the context_model? because it already has res_model 

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