Configuration:
- Company Currency: MXN
- Tax 16%.
- Multicurrency, MXN and USD.
- Decimal precision: 4
- Currency Data:
MXN: rate 1.0
USD rates

| Database time | rate | Local time (Mexico) | 
| --- | --- | --- |
| 2016-09-09 00:00:01 | 0.054440 | 2016-09-08 17:00:01 |
| 2016-10-11 00:00:01 | 0.051815 | 2016-10-10 17:00:01 |

Steps to reproduce:

1. Create an invoice for 600 USD  + tax (16%) with date 09/09/16 (September 9, 2016) and when you validate in the journal entry is $12,784.7172 MXN.
3. Create a bank statement in MXN and add a line with date 11/10/16 (October 11, 2016) and amount $13,372.80 MXN.
4. When reconcile select the invoice and there is a difference ($588.0828 MXN) add a line with the difference and select an account for the difference. 
<img width="607" alt="captura de pantalla 2016-11-04 a la s 17 23 26" src="https://cloud.githubusercontent.com/assets/6758279/20025385/749605a2-a2b3-11e6-8b1a-4e9fbf1521ed.png">

**Note that the amount of difference is $588.08 in when you select the account**

5. Click on reconcile.

Expected behavior:
- Reconcile the invoice and create account move.

Current behavior:
- Raise an error  `Wrong credit or debit value in accounting entry !`

![captura de pantalla 2016-11-01 a la s 19 18 52](https://cloud.githubusercontent.com/assets/6758279/19913537/1c272866-a069-11e6-9b06-5851681c7fa5.png)

addons/account/models/account_move.py
""" After running the manual reconciliation wizard and making full reconciliation, we need to run this method to create
            potentially an exchange rate entry that will balance the remaining amount_residual_currency (possibly several aml).
            This ensure that all aml in the full reconciliation are reconciled (amount_residual = amount_residual_currency = 0).
        """
        total_amount_currency = 0
        currency = False
        aml_to_balance_currency = self.env['account.move.line']
        aml_id = False
        partial_rec_id = False
        maxdate = None
        for aml in self:
            if aml.amount_residual_currency:
                aml_to_balance_currency |= aml
            maxdate = max(aml.date, maxdate)
            if not currency and aml.currency_id:
                currency = aml.currency_id
            if aml.currency_id and aml.currency_id == currency:
                total_amount_currency += aml.amount_currency
        if currency and aml_to_balance_currency:
            aml = aml_to_balance_currency[0]
            
            partial_rec = aml.credit and aml.matched_debit_ids[0] or aml.matched_credit_ids[0]
            aml_id, partial_rec_id = partial_rec.with_context(skip_full_reconcile_check=True).create_exchange_rate_entry(aml_to_balance_currency, 0.0, total_amount_currency, currency, maxdate)
        return aml_id, partial_rec_id
    @api.multi
    def remove_move_reconcile(self):