[ 流 水 帳 ] 請問:而家會計仲有無呢個叫法呀 ? [ 流 水 帳 ] 係 乜 水 ?

Yes. It means the transactions are being recorded accordingly to date sequence, activities sequence etc e.g. cash book. The balance means the physical cash on hand then. It means a rough book of entry now.
流 水 帳 is really the old Chinese cash book kept by the cashier (掌柜) . Cash flow in and out like water. Cash book at that time is divided into 2 parts - upper and lower 上進下支，比對結存。means the upper part of the book records the cash in and the lower part is used to record cash out. The net difference is the balance of cash on hand to be carried forward.