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I try to import journal entries in a multi company environment as Administrator. This fails with reason that the company_id validation found that account.company is not equal to period.company. I found out that this only happens if yhe default company in Administrator is different from the company in the entries. Becaus I use the external id's from both accounts and periods the error message has to be misleading. I checked and saw, that "_check_company_id in account_move_line.py not only checks if account.company == period.company, but also if these two are equal to the company_id from the context. I think it is a bug. Any other insights?

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I agree with you, seems to be a bug, although a minor one seeing as you can get around the problem by changing the current company the user is viewing and importing journals per company. Regardless, try reporting it here: https://bugs.launchpad.net/openobject-addons