I have an English grammar book from 1984 (let this not affect the question please), where this example is given about action verbs and linking verbs:
I enjoy a cup of coffee when I arrive at work.
In the answers section, the very "enjoy" is characterized as a state of being (linking) verb, while "arrive" is said to be an action verb. According to some methods of testing I found on the internet, the most common one being the ability to replace the SOB verb with "is, am, was", the verb enjoy is not a linking verb, since it is something the subject "I" can do. She/he CAN enjoy a cup of coffee. Unlike, for instance, "The cake smells good," or "The little boy is hurt." The cake cannot SMELL anything, nor can the boy IS anything. Is this therefore a wrong instance of a SOB (linking) verb, or is the rule for testing them wrong, and there is a better one?
Another example presented in the book which I am not so certain of, "Do you have the latest sales figures in your office?" HAVING is something someone can do. It can be changed into "have you the ... in your office?" and this too cannot be changed to "are you the sales figures...in your office?"
What is the rule here for linking verbs, and IS there one at all? I understand that grammar changes according to region of the world and whatnot, but also that grammar is not necessarily always a rigid set of rules.
Thanks for the help.
ps: in the examples of action and linking verbs, these are presented:
ACTION: to WALK, to KICK, to TYPE, to DRINK, etc. STATE OF BEING: to BE, to HAVE, to BECOME, to SEEM, to APPEAR, etc.