| Elinor Knutsdottir |
"Such spells fail to affect any target located within the globe."
Your suggestion might be plausible if Scorching Ray didn't allow spell resistance. But it does, indicating that it isn't the real thing it's magic (however that is defined). And even if plausible, would still be wrong since e.g. acid arrow (which somehow doesn't allow spell resistance) would be blocked by globe of invulnerability because it's a second level spell.
| Kudaku |
The Globe quite literally ignores all 3rd level or lower spells - spell resistance is irrelevant.
As for the Scorching Ray / Acid Arrow thing, I think it's a holdover from 3.x - Acid Arrow is a conjuration spell that calls a blob of acid and then launches it - the acid itself is mundane and thus ignores spell resistance.
Scorching Ray on the other hand is an evocation spell, creating energy from nothing. The fire is magical, and thus spell resistance applies.
Another result of this is that Scorching Ray is specifically a ray spell, while Acid Arrow is not a ray (ie no bonus from Weapon Focus: Ray).
You'll see the variation on a few other spells (acid splash vs ray of frost for instance), but most of Paizo's new acid spells do need to check for SR.