我想問銀行往來調節表內的銀行月結單餘額還是現金簿餘額入資產負債表的銀行存款欄?

The balance as appeared in the Bank Account in the ledger book is normally the amount appeared in the Balance Sheet. But, a bank reconciliation statement, a working sheet, to analyse between the balance appeared in the Bank Statement and that of the Book balance in the Bank Account. For any items not recorded in the books (e.g. Amount paid in to bank not appearing the bank account, cheques bounced, bank charges etc..) but related to the accounting period, these have to be taken up in the bank account. However, no need to make an adjustment for cheques issued but not yet presented at account closing date. If this is a stale cheque, issued more than 6 months, the payment entry has to be reversed. So, the correct amount has to be stated in the balance sheet and not simply a balance as appeared in the bank account or in the Bank Statement.