Solution : https://service.sap.com/sap/support/notes/551929 (SAP Service marketplace login required)
Key words : 
individual purchase order item, assigneda billing-relevance, individual purchase order, vbup-fksaa reason, batch input user, attached advance correction, variable message v4300, purchase order, batch input, -party item
Related Notes : 
       
| 743744 | MIRO/MR1M: FI follow-on documents or MM documents missing | 
| 545725 | Warning messages from quantity check after configuration | 
| 370443 | SD document blocked: No billing-relevance (third-party) | 
| 366674 | Variable message: E-Message not possible |