To tale your original point though
If A implies B and B implies C, then certainly A implies C
if A ----> B ----C>
A is a sales account
B is orders for those sales accounts
C is order lines for those orders
but in mormal circumstances, you cannot use the relation A---> C directly, as there should be no common link. ie the FK in the order lines table OUGHT to be the PK or the order table. You could, of course store the PK of the sales account in the order lines table as well, and then you would have a direct realtion ship between the two, although this is de-normalising the data.
What are you trying to do exactly?