eiru_invoice_lines_statement/views/account_bank_statement_line_view.xml

<?xml version="1.0" encoding="UTF-8"?>

<openerp>
    <data>

              <record id="account_view_bank_statement_form_inherit" model="ir.ui.view">
                  <field name="name">account.view.bank.statement.form.inherit</field>
                  <field name="model">account.bank.statement</field>
                  <field name="inherit_id" ref="account.view_bank_statement_form2"/>
                  <field name="arch" type="xml">
                        <xpath expr="//field[@name='ref']" position="before">
                          <field name="description_completo"/>
                        </xpath>
                  </field>

              </record>

              <record id="view_bank_statement_form_inherit" model="ir.ui.view">
                  <field name="name">view.bank.statement.form.inherit</field>
                  <field name="model">account.bank.statement</field>
                  <field name="inherit_id" ref="account.view_bank_statement_form"/>
                  <field name="arch" type="xml">
                        <xpath expr="//field[@name='bank_account_id']" position="before">
                          <field name="description_completo"/>
                        </xpath>
                  </field>

              </record>

    </data>
</openerp>