question In financial markets what term describes the process of allocating assets within an investment portfolio to achieve specific financial objectives

Which type of costs remain constant per unit but vary in total with changes in production volume?

A. Variable Costs
B. Fixed Costs
C. Relevant Costs
D. Internal Controls

Which ratio measures a company's ability to cover short-term obligations with its most liquid assets?

A. Current Ratio
B. Quick Ratio
C. Debt-to-Equity Ratio
D. Return on Assets

What is the term for the technique that focuses on the economic value added by an organization and its projects?

A. Economic Value Analysis
B. Value-Based Costing
C. Cost Allocation
D. Decision Making

Which tax is imposed on the transfer of property or assets from one generation to another, typically without a monetary exchange?

A. Gift Tax
B. Corporate Tax
C. Estate Tax
D. Value Added Tax (VAT)

What type of tax is imposed on the total value of a person's estate at the time of their death?

A. Gift Tax
B. Inheritance Tax
C. Estate Tax
D. Excise Tax

What financial tool evaluates the effectiveness of a company in managing its inventory?

A. Inventory Turnover
B. Asset Turnover
C. Return on Investment
D. Earnings per Share

In managerial accounting, what term refers to the process of assessing the financial feasibility of long-term projects?

A. Capital Budgeting
B. Decision Making
C. Break-Even Point
D. Profitability Analysis

Which tax is imposed on the value of gifts given by one person to another during their lifetime?

A. Inheritance Tax
B. Gift Tax
C. Estate Tax
D. Excise Tax

What term describes the deliberate act of not paying taxes owed, often through illegal means?

A. Tax Compliance
B. Tax Evasion
C. Tax Planning
D. Tax Refund

What financial metric measures the percentage of profit a company generates from its shareholders' equity?

A. Return on Assets
B. Return on Investment
C. Return on Equity
D. Return on Sales