NO.PZ2017102901000031
问题如下：
Under which section of a manufacturing company’s cash flow statement are the following activities reported?
Item 1: Purchases of securities held for trading
Item 2: Purchases of securities held for investment
选项：
A.Both items are investing activities.
B.Only Item 1 is an operating activity. C.Only Item 2 is an operating activity解释：
B is correct.
The purchase and sale of securities held for trading are considered
operating activities even for companies in which this activity is not a primary
business activity.
如上
