Final answer:
A cash payment made from a firm's earnings to its owners is called a dividend, which is a type of rate of return for shareholders.
Step-by-step explanation:
When a payment is made from a firm's earnings to its owners in the form of cash, it is called a dividend. Dividends are a way in which a company distributes a portion of its profits to shareholders. They represent a direct payment and serve as an income for investors, acting as a form of rate of return on the investment in the firm's stock. Another form of return on investment is a capital gain, which occurs when an investor sells their shares for a higher price than the original purchase price, thereby realizing a profit on the difference.