Final answer:
In accounting, the term 'constraint' refers to limitations or restrictions, and among the options provided, Cost (Option B) is the correct accounting constraint.
Step-by-step explanation:
The correct answer is B) Cost. In accounting, a constraint refers to a limitation or restriction that impacts accounting practices and the preparation of financial statements. The cost constraint, also known as the cost-benefit principle, is an essential concept in accounting that suggests the cost of providing financial information should not outweigh the benefits that the users of the financial statements can derive from that information.
Comparability, Consistency, and Relevance, are not considered constraints, but rather they are qualitative characteristics of accounting information. Comparability allows users to identify the similarities and differences between two sets of economic phenomena. Consistency refers to the use of the same accounting principles from one period to another, and Relevance means the information must be applicable and helpful for decision-making.