diff --git a/addons/account/i18n/account.pot b/addons/account/i18n/account.pot
index 7d04aa32e6d..a5336193698 100644
--- a/addons/account/i18n/account.pot
+++ b/addons/account/i18n/account.pot
@@ -849,6 +849,12 @@ msgstr ""
 msgid "A selected move line was already reconciled."
 msgstr ""
 
+#. module: account
+#: code:addons/account/models/account_bank_statement.py:883
+#, python-format
+msgid "A selected statement line was already reconciled with an account move."
+msgstr ""
+
 #. module: account
 #: code:addons/account/models/account_bank_statement.py:218
 #, python-format
diff --git a/addons/account/models/account_bank_statement.py b/addons/account/models/account_bank_statement.py
index 8e424aff77b..157fdbedf4a 100644
--- a/addons/account/models/account_bank_statement.py
+++ b/addons/account/models/account_bank_statement.py
@@ -879,6 +879,8 @@ class AccountBankStatementLine(models.Model):
             if aml_dict.get('tax_ids') and aml_dict['tax_ids'] and isinstance(aml_dict['tax_ids'][0], (int, long)):
                 # Transform the value in the format required for One2many and Many2many fields
                 aml_dict['tax_ids'] = map(lambda id: (4, id, None), aml_dict['tax_ids'])
+        if any(line.journal_entry_ids for line in self):
+            raise UserError(_('A selected statement line was already reconciled with an account move.'))
 
         # Fully reconciled moves are just linked to the bank statement
         total = self.amount