The correct answer is A. capital profit.
A capital profit is a profit that is made on the sale of an asset that is not part of the company’s normal trading activities. This type of profit is usually treated as a capital gain, which is taxed at a lower rate than income tax.
A revenue profit is a profit that is made on the sale of goods or services that are part of the company’s normal trading activities. This type of profit is usually treated as income, which is taxed at a higher rate than capital gains.
A general reserve is a reserve that is created by a company to meet unexpected expenses or to provide a cushion against future losses. This type of reserve is not considered to be part of the company’s equity, and it is not available to be distributed to shareholders.
A revaluation loss is a loss that is made when the value of an asset is reduced. This type of loss is usually treated as an expense, and it is deductible from the company’s income for tax purposes.
In the case of a profit earned before acquisition of share, it is considered to be a capital profit because it is a profit that is made on the sale of an asset that is not part of the company’s normal trading activities. This type of profit is usually treated as a capital gain, which is taxed at a lower rate than income tax.