Solution : https://service.sap.com/sap/support/notes/1105955 (SAP Service marketplace login required)
Key words :
system issues error message ki 235 'account xxxxxxxxxx requires, excludes inconsistent data records, relevant bill data, payment block exists, create single documents, relevant support package, database table tinv_inv_transf, ki 235 reason, account assignment, support package 9
Related Notes :
| 1105030 | ETRANSF: Check for inconsistent data is missing (SP09) |