A为什么不能理解为买了个PPE?

问题如下：

Which of the following cash flows can be classified as operating activities ?

选项：

A.

The purchase of a plant by a manufacturing factory.

B.

The purchase of  securities classified as cash equivalents

C.

Sales of surplus equipment by a restaurant

解释：

B is correct. The purchase of  securities classified as cash equivalents is an operating activity. The purchase of a plant by a manufacturing company and sales of surplus equipment by a restaurant are investing activities.