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
""" This function iterates recursively on the recordset given as parameter as long as it
            can find a debit and a credit to reconcile together. It returns the recordset of the
            account move lines that were not reconciled during the process.
        """
        if not self.ids:
            return self
        sm_debit_move, sm_credit_move = self._get_pair_to_reconcile()
        
        if not sm_credit_move or not sm_debit_move:
            return self
        field = self[0].account_id.currency_id and 'amount_residual_currency' or 'amount_residual'
        if not sm_debit_move.debit and not sm_debit_move.credit:
            
            field = 'amount_residual_currency'
        if self[0].currency_id and all([x.currency_id == self[0].currency_id for x in self]):
            
            field = 'amount_residual_currency'
        if self._context.get('skip_full_reconcile_check') == 'amount_currency_excluded':
            field = 'amount_residual'
        elif self._context.get('skip_full_reconcile_check') == 'amount_currency_only':
            field = 'amount_residual_currency'