Solution : https://service.sap.com/sap/support/notes/631156 (SAP Service marketplace login required)
Key words : 
account assignment manager, account assignment, /3 internal order, provided incorrectly, terms crm_cpr_acc_man_calc, crm_cpr_acc_man_attr reason, program error, solution implement, attached corrections, prerequisites
Related Notes : 
       
| 651069 | SAPKU40002: Support Package 02 for CRM 4.0 |