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फर्म के लिए साझेदार के आहरण पर ब्याज है

(A) व्यय

(B) आय

(C) हानि

(D) प्राप्ति

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सही विकल्प है: (B) आय 

जब फर्म किसी साझेदार को उसकी पूंजी से ब्याज देती है, तो यह फर्म के लिए एक खर्च (व्यय) होता है। यह फर्म के आय-व्यय खाता में व्यय के रूप में दिखाया जाता है।

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