Concept:
- Internal resistance can be treated as a component that always opposes the direction of current flowing through the cell itself, so tracing the circuit loop directly (Kirchhoff Voltage Law) gives the terminal voltage in any situation without needing to memorise two separate formulas.
- Terminal voltage $V$ is what is actually available to the external circuit; emf $E$ is the full voltage the cell is capable of producing internally.
Step 1: Apply the loop rule for the discharging case, where the cell drives current through an external circuit.
Current $I$ leaves the positive terminal, passes through the internal resistance $r$, and some voltage is used up in that direction of flow. Tracing the loop gives $V = E - Ir$, so $V < E$ while the cell is discharging.
Step 2: Apply the loop rule for the charging case, where an external source drives current into the cell against its own emf.
Now current $I$ is forced in the reverse direction, so the external source must overcome both the emf and the internal resistance drop together. Tracing the loop gives $V = E + Ir$, so $V > E$ while the cell is charging.
Step 3: Apply the loop rule for the open-circuit case.
With no external circuit connected, $I = 0$. Both expressions above collapse to $V = E$, since there is no current left to create any drop across $r$.
Step 4: Test statement (A) using Step 3, and statement (D) using Step 2.
Statement (A) claims $V = E$ when the terminals are not connected externally, which matches Step 3 exactly - TRUE. Statement (D) claims emf is less than terminal voltage while charging, i.e. $E < V$, which matches Step 2 exactly - TRUE.
Step 5: Test statement (B) using Step 1, and statement (C) using Step 3.
Statement (B) claims emf is less than terminal voltage while discharging, i.e. $E < V$, but Step 1 gives $V = E - Ir$, meaning $E > V$ instead - FALSE. Statement (C) claims emf is always greater than terminal voltage, but Step 3 shows they become equal at open circuit - FALSE.
Final Answer: (A) and (D) only