Physical quantity having unit $\dfrac{volt}{ampere}$
A. charge
B. current
C. Voltage
D. Resistance

Hint: The voltage is developed due to the potential difference between the two terminals of the loop or conductor. When these terminals with different potentials are connected externally by a conductor to balance this potential difference the electrons start to flow within the conductor.

Complete answer:
According to Ohm’s law, the voltage drop across a closed loop is directly proportional to the current flowing through the circuit.
$\begin{align}
  & V\propto I \\
 & \Rightarrow V=RI\quad ......(1) \\
\end{align}$
Where, $R$ is the proportionality constant.
The above equation (1) can be rearranged as,
$R=\dfrac{V}{I}$
This can be written as with units as,
$R=\dfrac{volt}{ampere}$
The proportionality constant is known as resistance. It is an internal property of a material. Small resistance of a material can be measured with the help of instruments such as ohmmeter. This instrument nets proper celebration or else the instrument may show the result with some error.
The SI unit of resistance is ohm denoted by $\Omega $ .

Thus the correct option which shows the true value of the quantity having the unit as $\dfrac{volt}{ampere}$ is Option D.

Additional information:
The resistance of the insulator and semiconductor decrease with an increase in the temperature. This happens due to the increase in the number of free electrons in the material.
 On the other hand, the resistance of the conductor increases with the increase in the temperature. This is due to the increase in the drift velocity and the collision between the electrons within the conductor.

Note:
The resistance of a material is an internal property but it is dependent on external conditions such as temperature. It is dependent on the dimension of the conductor such as length and cross-sectional area of the conductor. Material obeys ohm’s law in a particular range of temperature only.