The correct answer is: B. retained earnings
Retained earnings are the accumulated earnings of a corporation that have not been distributed to shareholders as dividends. They are represented on a company’s balance sheet as a component of shareholders’ equity.
Retained earnings are important because they represent a company’s financial strength and ability to generate profits. They can be used to fund future growth, pay dividends, or repurchase shares.
A. Saved earnings are not a specific accounting term. They could refer to any type of savings, such as money in a savings account or investments.
C. Maintained earnings is not a specific accounting term. It could refer to earnings that have been kept at a certain level, or it could refer to earnings that have been maintained after adjusting for inflation.
D. Saving account earning is the interest that is earned on money that is deposited in a savings account. It is not a claim against assets.