Money embezzled by an employee of a trader is:

The correct answer is D. Revenue Loss.

Capital expenditure is the cost of acquiring or improving fixed assets, such as land, buildings, and equipment. Revenue expenditure is the cost of goods and services that are used up in the current period, such as salaries, wages, and utilities. Capital expenses are costs that are incurred to acquire or improve long-term assets, such as land, buildings, and equipment. Revenue losses are decreases in revenue that are not due to normal business operations, such as theft or fraud.

In the case of money embezzled by an employee, the trader has lost revenue that they would have otherwise received. This is a revenue loss, not a capital expenditure or revenue expenditure.