<?xml version="1.0" encoding="UTF-8" ?>
<odoo>

    <record id="view_partner_form_inherit" model="ir.ui.view">
        <field name="name">res.partner.form.inherit</field>
        <field name="model">res.partner</field>
        <field name="inherit_id" ref="base.view_partner_form"/>
        <field name="arch" type="xml">
            <xpath expr="//group[@name='accounting_entries']" position="inside">
                <field name="credit_limit" widget="monetary" attrs="{'invisible': [('parent_id', '!=', False)]}"/>
            </xpath>
        </field>
    </record>

</odoo>