In OpenERP first, we create a module and then inherits to the delegation and views both in your own module.

Follow these step shown below

Step1- First we create a module like as: test and then create a test.y file in an own module and pass this file in __init__.py file and inherits the account.invoice object in an own module.

use this code shown below

from openerp.osv import osv, fields

class MyAccountInvoice(models.Model):
    _name = 'my.res.partner'
    _inherits = {'account.invoice': 'partner_id'}
    partner_id = fields.Many2one('res.partner', 'Partner Name', required=True)
    test1 = fields.Text('Test1')
    test2= fields.Text('Test2')

MyAccountInvoice()

Step2- Than we create test.xml file in your own module and pass this file in __openerp__.py file and create view in this test.xml file.
Use this code given below

<?xml version="1.0"?>
<openerp>
    <record id="account_view_inherited" model="ir.ui.view">
        <field name="name">Ma fiche partenaire</field>
        <field name="model">account.invoice</field>
        <field name="inherit_id" ref="account.invoice_form" />
        <field name="arch" type="xml">
            <field name="team_id" position="attributes">
                <attribute name="invisible">1</attribute>
            </field>
            <field name="category_id" position="attributes">
                <attribute name="string">Type</attribute>
            </field>
           
            <page name="other_info" position="before">
                <page name="my page" string="page Techniques">
                    <group name="group_technical_information">
                       <field name="partner_id" />
                        <field name="test1" />
                        <field name="test2" />
                    </group>
                </page>
            </page>
        </field>
    </record>
<!-- here is tree view   -->
  <record id="account_view_inherited_tree" model="ir.ui.view">
        <field name="name">Ma fiche partenaire</field>
        <field name="model">account.invoice</field>
        <field name="inherit_id" ref="account.invoice_tree" />
        <field name="arch" type="xml">
         <tree>
                    <field name="partner_id">
                        <field name="test1" />
                        <field name="test2" />
            </tree>
           </field> 
    </record>
</openerp>