The "Consolidated Cash Flow Statement" is one of the reporting that the consolidation department is supposed to deliver for the annual financial report. The purpose of this reporting is to show the variation of the cash according to the different activities of the group (operational activities, investments, assets, etc...). There are different ways for calculating the cash flow. One of them is to use the "flow" dimension in your consolidation data model : this enables to have the detail of the movements for each account, and then build your cash flow based on these movements. To make it more simple, you can also create some dedicated cash flow accounts that store the variation of the (Balance sheet) accounts. So, to answer to your question, according to me, these CF memo accounts store the variation (or specific calculations) of Balance Sheet / PL account for the cash flow calculations. In BPC, we use account transformation to feed them (compare Business rules to have more details).
Hope it helps
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