Can I create apk file for another device with out a developer account

I am new to android developer , I need to create a apk file for SQA.But I am not able to find the apk file in eclipse directory structure.I am confused that where it is and how it can be created , can I create apk fi开发者_如何学Gole without developer account.Please help

File -> Export -> Export Android Application. See http://developer.android.com/guide/publishing/app-signing.html for signing your apk. You do not have to register with the Android Market to create an apk.