can quickbook present bank account depend on the balance, postive to bank account under current asset. Overdraft to liability accounts

Yes, but it will depend on how you set up your bank accounts in our system, xianfeng.

QuickBooks Online (QBO) can generate account reports for the Bank accounts listed as current assets in QuickBooks including checking accounts, savings accounts, and money market accounts that have a positive balance. 

For the overdrafts to liability accounts, may I ask for additional information for this one? This can help me give you an accurate solution tailored to your needs.

I'd like to share this article with you on how to match your bank and credit card statements: Reconcile an account in QBO.

Please come back to this thread or post a new one for additional info regarding your overdraft accounts in QuickBooks.