BTW. this is only theoretical true: very often partners use agents,
which use their own accounts and have consequently a different account
holders name then you should expect from the partner. The account
holders name should be preset by default, but remain writeable.

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https://bugs.launchpad.net/bugs/893085

Title:
  Partner is not entered automatically when adding a bank account

Status in OpenERP Addons (modules):
  Confirmed

Bug description:
  In the current trunk, using the module "account" :
  - open a partner form
  - in the tab "accounting" add a new bank account
  The field "account owner" is empty and writable - I suppose it should be 
pre-filled with the current partner and read-only.
  Lionel Sausin.

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