The correct answer is A. Capital receipt.
A security premium is a payment made by an investor to a company in exchange for shares in that company. It is a capital receipt because it represents an increase in the company’s assets. The company can use this money to invest in new projects, expand its operations, or pay down debt.
A revenue receipt is a payment made by a customer to a company in exchange for goods or services. It is a revenue receipt because it represents an increase in the company’s income. The company can use this money to pay its expenses, make investments, or distribute dividends to shareholders.
A personal receipt is a payment made by an individual to another individual. It is a personal receipt because it does not represent an increase in the company’s assets or income. The company cannot use this money for any of its business purposes.
A current liability is a debt that a company must pay within one year. It is a current liability because it is due to be paid within a relatively short period of time. The company must have enough cash on hand to pay its current liabilities, or it may have to borrow money.
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