Certified Chief Information Security Officer (CCISO) — Question 21

Which of the following best describes revenue?

Answer options

• A. Non-operating financial liabilities minus expenses
• B. The true profit-making potential of an organization
• C. The sum value of all assets and cash flow into the business
• D. The economic benefit derived by operating a business

Correct answer: D

Explanation

The correct answer is D because revenue is defined as the economic benefit that a business earns from its operations. Options A, B, and C do not accurately represent revenue, as they focus on liabilities, profit potential, or asset value rather than the direct income generated from business activities.