对于生产性企业来说，金融资产的买卖也属于是operationg。实务上，这种会计准则的设计逻辑在哪里？可以解释一下吗？
问题如下图：
选项：
A. 
B. 
C. 
解释：
NO.PZ2017102901000031问题如下 Unr whisection of a manufacturing company’s cash flow statement are the following activities reporteItem 1: Purchases of securities helfor trangItem 2: Purchases of securities helfor investment A.Both items are investing activities. B.Only Item 1 is operating activity. C.Only Item 2 is operating activity B is correct.The purchase ansale of securities helfor trang are consireoperating activities even for companies in whithis activity is not a primary business activity. 因为是短期的投资，所以收益属于interest revenue？而这个在GA下是放在 I/S 里的，所以在CF/s 中是属于operating 的么？
NO.PZ2017102901000031问题如下 Unr whisection of a manufacturing company’s cash flow statement are the following activities reporteItem 1: Purchases of securities helfor trangItem 2: Purchases of securities helfor investment A.Both items are investing activities. B.Only Item 1 is operating activity. C.Only Item 2 is operating activity B is correct.The purchase ansale of securities helfor trang are consireoperating activities even for companies in whithis activity is not a primary business activity. 如上
NO.PZ2017102901000031 Both items are operating activities. Only Item 1 is investing activity. B is correct. The purchase ansale of securities consirecash equivalents ansecurities helfor trang are consireoperating activities even for companies in whithis activity is not a primary business activity. 如题，麻烦都下呢
Both items are operating activities. Only Item 1 is investing activity. B is correct. The purchase ansale of securities consirecash equivalents ansecurities helfor trang are consireoperating activities even for companies in whithis activity is not a primary business activity.老师，如果是security available for sale，要记哪里？
