因为：(1) 这些证券很容易被销售并能随时变现,(2) 管理部门旨在企业为正常经营需要更多现金时出售证券。

• provided that: (1) the securities are readily marketable and thus can be sold for cash at any time and (2) management intends to sell them at such time as the enterprise needs more cash for normal operations.