题干：出售可供出售金融资产在现金流量表上列示
A.融资活动。
B.投资活动。
C.非现金投资和筹资活动。
D.经营活动。
考点：Ethics for the Organization and Basic Financial Statements-Statement of Financial Position (Balance Sheet)
关键词： available-for-sale securities
解题思路：投资活动出现在资产负债表左下部分，融资活动子资产负债表右边。经营活动在资产负债表左上部分
Financing activities are the activities that a company undertakes to raise capital to finance the business. The sale of available-for-sale securities is not classified on the statement of cash flows as a financing activity.
Investing activities are those activities that the company undertakes to generate a future profit, or return, such as purchasing and selling fixed assets, purchasing and selling stock of other companies, purchasing and selling debt instruments, and purchasing and selling available-for-sale or held-to-maturity securities. Therefore, the sale of available-for-sale securities should be classified on the statement of cash flows as an investing activity. According to the FASB Codification, Paragraph 230-10-45-11, "Cash flows from purchases, sales, and maturities of available-for-sale securities shall be classified as cash flows from investing activities and reported gross in the statement of cash flows."
Noncash investing and financing activities is not a classification on the statement of cash flows but rather an item to be disclosed as a note to the statement. The sale of available-for-sale securities generates cash, so it would not be disclosed as a noncash transaction but instead must be classified in the body of the statement of cash flows.
The sale of available-for-sale securities is not classified on the statement of cash flows as an operating activity. The sale of trading securities is usually classified as an operating activity on the statement of cash flows. However, some securities are classified as trading securities even though they are not being held for sale in the near term. Cash receipts and cash payments related to trading securities reported at fair value should be classified based on the nature and purpose of the securities. Therefore, the facts and circumstances of the situation need to be evaluated to determine whether cash flows from trading securities are to be classified as operating activities or as investing activities.
