Master reconciliation and statement import ama

i don't this it's wokring. if should be:
```
res_id_condition = ''
if res_id:
    res_id_condition = res_type == 'account' and 'AND a.id = ' or 'AND  l.partner_id = '
    res_id_condition = res_id_condition + str(res_id) 
```