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When one creates an invoice, one can specify an account and analytical account for each line item.  One can also specify an account for the invoice.  When I hover over the "Account", the help bubble says "The partner account used for this invoice".  I am used to the account per line item but what is the partner account for?

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That's the Account Receivables or Account Payables as specified for the company and/or partner and/or product category and/or product. (In german: Kreditoren- oder Debitorenkonto).

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