Final answer:
The financial account describes the flow of funds in the statement of cash flows, while the flow of goods and services is represented in the current account.
Step-by-step explanation:
The section of the statement of cash flows that describes the flow of funds is known as the financial account. It includes the second and fourth lines in the given figures, which show financial payments from purchasers in other countries back to the home country economy and payments from the home economy to the rest of the world. In contrast, the flow of goods and services, which is represented by the first and third lines, is found in the current account.