Odoo won't create a Payment - it will just record the corresponding Journal Entry.

Note: right click the images below and select VIEW IMAGE or OPEN IMAGE IN NEW TAB to see a larger version

Example:

Create two Invoices for Customer A, and Register a Payment for one.  The Journal Items will be like this:

Create a Bank Statement.  Enter, import or synch to get the Payment Details from the Bank (example only - to simplify things, this statement has the payment for the SECOND Invoice only):

When you visit the Reconciliation screen, you will see the Payment, and underneath the two Invoices that it can be applied to - the one in BLUE already has a Payment matched to it:

The information icon shows that Odoo has a record of this payment already, but that it has not been reconciled with a Bank Statement yet:

Match the payment from the Bank Statement with the open Invoice:

Now the Journal Items:

And the Partner Ledger:

So, although a Payment (account.payment) is not created, the correct Journal Entry is created - and the financial information reflects that both Invoices are paid: