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set_marker() is a method of class db_pager defined in includes/db_pager.inc. This function marks the rows in a specific way. You may need to extend this class and have one more method say set_marker2() to achieve what you want or modify the functionality of the existing method with an additional argument to flag it differently.

The sample code you are after are in files like:
Line 318 in sales/inquiry/sales_orders_view.php
and
Line 244 in sales/inquiry/customer_inquiry.php

The colors are provided as arguments to the set_marker() function as seen in lines 390-398 of includes/db_pager.inc:

    //    Set check function to mark some rows.
    //    
    function set_marker($func, $notice='', $markercl='overduebg', $msgclass='overduefg' )
    {
        $this->marker = $func;
        $this->marker_txt = $notice;
        $this->marker_class = $markercl;
        $this->notice_class = $msgclass;
    }

The color values of overduebg (background color) and overduefg (text color) for marking purposes are available in the various theme css like in lines 320-326 of themes/default/default.css :

.overduebg {
    background-color: #dd7777;
}

.overduefg {
    color: #dd7777;
}

If it is your own page, how can the community help you?

What page in FA are you using as the basis for your page?

Unless we know the context and what includes are available at the point of usage, how can we help you?

State sequence of menu choices that lead to the target page where you want your feature. Screenshots would be useful too.

Fixed in my Git Repo commit

My repo's core folder is the exact code base as the official one but on a release to release upload and the there are extras as well in a separate extensions folder in the repo.

I use this for comparing my personal changes against the official core and have the files from the fa extensions repo as well for any fixes in the interim that may come about.

Create two customers for the customer with some suffix to distinguish between the two. Make one taxable and the other non taxable or other taxable.

The extensions are on my personal Git Hub Repo at:
https://www.github.com/apmuthu/frontaccounting

Thankyou @ombhrum. It is indeed very nice of you to do so.

There are two existing (Traditional ?) Chinese translations namely
zh_CN
and
zh_TW
in FA presently that can be installed from the FA Repo.

Now that FA v2.3.19 has been released, you might want to update the translations for your Simplified Chinese as well.

Does not yet show up in the official Git Repo. Present in Mercurial though. Get the Mercurial Snapshot of the stable branch here. The unstable branch snapshot is here but it's changelog is stuck at May 2013 though more recent changes have been merged into it. We would need more testing on the unstable branch and it would be nice if mirrored on the official Git site.

For those interested in providing the Chinese CoA, the English translation would be:
2013 New Chart of Accounts

No. Name of the sequence number of accounts Accounts Scope

An asset class
11,001 Cash
21,002 Bank deposits
31,003 Bank balances with central banks dedicated
41,011 Due from banks bank-specific
51015 Other Monetary Fund
61021 Private Securities settlement provisions
71,031 Refundable deposits Financial Shared
81,051 Placements with financial shared
91101 -trading financial assets
101,111 resale of financial assets Financial Shared
111,121 Notes receivable
121,122 Receivables
131,123 Prepayments
141,131 Dividends receivable
151,132 Interest receivable
161,211 savings accounts to protect the insurance -specific
171,221 Accounts Insurance Subrogation section dedicated
181,222 Accounts receivable from reinsurers dedicated Insurance
191,223 receivable reinsurance unearned amount that an insurance -specific
201,224 Reinsurers Insurance Private insurance reserves
211,231 Other receivables
221 241 Provision for bad debts
231,251 discounted bank-specific assets
241,301 share lending banks and insurance
251 302 Loan loss provisions banking and insurance shares
261,311 Securities banking and insurance cashing shared
271321 agency business assets
281401 material procurement
291,402 materials in transit
301,403 Raw materials
311,404 Material cost difference
321,406 stock merchandise
331,407 delivered goods
341,410 net price of goods
351411 consigned processing materials
361412 packaging materials and consumables
371,421 expendable barter agricultural assets dedicated
381,431 private contractors working materials, construction
391441 precious bank-specific
401,442 Repossessed assets Financial Shared
411,451 loss goods insured dedicated
421 461 Provision for inventories
431,501 Prepaid expenses
441,511 dedicated separate account assets Insurance
451,521 Held-to -maturity investments
461 522 Impairment of held-to -maturity investments
471 523 Available for sale financial assets
481 524 Long-term equity investments
491 525 Long-term equity investment impairment
501 526 Investment property
511 531 Long-term receivables
521,541 Unearned finance income
531,551 Statutory deposits insured dedicated
541,601 Fixed assets
551,602 Accumulated depreciation
561 603 Impairment of fixed assets
571,604 Construction in progress
581605 Construction materials
591 606 Disposal of fixed assets
601,611 Finance leases Assets leased dedicated
611,612 unguaranteed residual value leasing dedicated
621,621 agricultural productive biological assets dedicated
631,622 Accumulated depreciation of productive agricultural biological assets dedicated
641623 Agricultural dedicated public welfare biological assets
651,631 private oil and gas oil and gas assets
661,632 private oil and gas accumulated depletion
671,701 Intangible Assets
681,702 Accumulated amortization
Impairment of intangible assets 691 703
701,711 Goodwill
711 801 Long-term deferred expenses
721 811 Deferred income assets
731,901 pending loss of property

Second, the debt category
742,001 Short-term borrowings
752,002 Deposits Financial Shared
762,003 Funds borrowed financial shared
772,004 bank dedicated to the Central Bank
782,011 private banks to banks
Bank deposits 792,012 dedicated
802,021 special discounted liabilities Bank
812101 -trading financial liabilities
822 111 Financial assets specifically the financial share buyback
832,201 Notes payable
842,202 Accounts payable
852,205 Receipts in advance
862,211 Accrued payroll
872 221 Taxes payable
882,231 Dividends payable
892,232 Interest payable
902,241 Other payables
912 251 Insurance policyholder dividends payable dedicated
922,261 Accounts payable to reinsurers Insurance dedicated
932,311 private securities brokerage deposits
942,312 securities underwriting agency securities and banking shares
952313 models cashing securities securities and banking shares
962314 agency business liabilities
972,401 Accrued expenses
982,411 Accrued liabilities
992 501 Deferred revenue
1,002,601 Long-term loans
1,012,602 long-term bonds
1,022,701 Unearned payments insurance special
1,032,702 Insurance Private insurance reserves
1042711 Private Insurance policyholders' deposits
Separate account liabilities 1,052,721 Private Insurance
1,062,801 Long-term payables
1072802 unrecognized financing charges
1082811 Special payables
1,092,901 Deferred income tax liabilities

Three common classes
1103001 cleared funds dedicated bankers
1,113,002 Foreign exchange trading in financial shares
1,123,101 Derivatives
1133201 hedging instruments
1143202 hedged item

Fourth, the owners' equity
1,154,001 Paid-in capital
1,164,002 Capital surplus
1,174,101 Surplus reserve
1,184,102 General reserve financial shared
1,194,103 Profit for the year
1,204,104 Profit Distribution
1,214,201 treasury shares

Five , the cost category
1225001 production costs
1,235,101 Manufacturing expenses
1,245,201 labor costs
1,255,301 R & D expenditures
1265401 construction construction contractor dedicated
1,275,402 project settlement construction contractor dedicated
1,285,403 mechanical operations the contractor dedicated

Six , profit or loss category
Income from principal operations 1,296,001
1,306,011 Interest income financial shared
1,316,021 Fee income financial shared
1,326,031 Insurance premiums special
1,336,032 reinsurance premium income of the insurance -specific
1,356,041 Rental income Rental Special
1,356,051 Other operating income
1,366,061 Exchange gains and financial Dedicated
1,376,101 Changes in fair value
1,386,111 Investment income
1,396,201 Reinsurers' share of insurance reserves Private Insurance
1,406,202 Reinsurers' share of claims paid private insurers
1,416,203 Reinsurers' share of special expenses insurance
1,426,301 Non-operating income
1,436,401 Cost of sales
1,446,402 Other operating expenses
1,456,405 Business tax and surcharges
1,466,411 Interest expense finance Shared
1,476,421 Financial Shared Service charges
1,486,501 extract unearned payments insurance special
1496502 summarized Insurance Private insurance reserves
1,506,511 Insurance claims paid special
1516521 Private Insurance Policyholder dividends
1,526,531 Surrenders Insurance dedicated
1,536,541 Insurance premiums ceded dedicated
1546542 reinsurance expenses
1,556,601 Selling expenses
1,566,602 Administrative expenses
1,576,603 Finance costs
1,586,604 Exploration expenses
1,596,701 Asset impairment losses
1,606,711 Non-operating expenses
1,616,801 Income tax
1,626,901 prior period adjustments

Above is from Google Translate and the numbers are to considered as:

1,626,901 => 162    901

It may be simpler to remove the "\0" in the filenames or use an appropriate option in the extraction program used.

All extension files in extracted form are available at my github repo.

Could be a deep design decision and the need to Keep It simple S... that no one will be interested to spend time on now at least not before the release of v2.4.x