1) All expenses and losses always having..? A. Credit balance B. Debit balance C. Exact difference balance D. Balance entered in voucher

Expense and Loss Accounts both always have a normal debit balance in the Income Statement. 

B. DEBIT BALANCE. BOTH EXPENSES AND LOSSES WILL BE CHARGED IN THE INCOME STATEMENT.

All expenses and losses always havinf debit balance.

All expences and losses are reflected on the Left hand - DEBIT SIDE of a ledger only and are hence Debit Balances

As per Accounting principles all the expenses and losses always have a Debit balance.

B both are debit operations

Option B having Debit balance.

As per Nominal Account rule  all expenses and losses having Debit balance.