When an account is flagged as Flow it means that you can see the different YTD and periodic values but the specific value will not be translated. So more or less, Flow accounts are Revenue accounts that are not being translated….
Are the documents that you refer available to the public?
There are two types of accounts- Balance and Flow.
By defining cashflow account , you can capture all the cash amount transactions which are not static and will keep changing, thats the 'flow'