Reference:
https://developer.servicenow.com/dev.do#!/guides/quebec/now-platform/glossary/developer-glossary

InServiceNow (and databases in general), data is stored intables, which consist of:
Columns (Fields):Representindividual data attributes(e.g., Name, Email, Status).
Rows (Records):Representindividual entriesin the table (e.g., a specific Incident or User).
Key Concepts:Table
Columns (Fields)
Rows (Records)
Incident
Number, Caller, Priority, Description
Each unique incident entry
User
Name, Email, Role, Department
Each individual user record
A column represents a single field (data attribute), such as "Priority" or "Short Description." A row represents a record (entry in the table), such as an individual incident or user.
A: A column is a field in the database and a record is one user#Incorrect Records are not limited to users; a record could be an Incident, Change, or any other entry.
C: A column is one field and a record is one column#Incorrect
Arecord is not a single column; a record consists of multiple fields (columns).
D: A column contains data from one user and a record is one set of fields#Incorrect Columns contain data for all users/records, not just one user.
A record is one row, not just a set of fields.
Why is "B. A column is one field and a record is one row" the Correct Answer?Why the Other Options Are Incorrect?
ServiceNow Docs: Understanding Tables and Fieldshttps://docs.servicenow.com/en-US/bundle/utah-platform- administration/page/administer/metadata/concept/c_TablesAndFields.html References from Certified System Administrator (CSA) Documentation:

Reference:
https://docs.servicenow.com/bundle/rome-platform-user-interface/page/use/common-ui-elements/concept/c_Con