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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