CPP-Remote試験無料問題集「APA Certified Payroll Professional 認定」

The final due date for the second quarter Form 941, assuming that the employer paid all taxes on time is:

Which of the following is an example of a system edit?

Employer-sponsored athletic facilities may not be nontaxable fringe benefits if the:


What is the total amount that must be reported in box 14?

The rate of withholding in 2009 on qualified pension distributions made directly to employees is:

As part of the implementation of a new payroll system, all transactions from the most recent actual payroll are processed in the new system prior to using the system to run payrolls. This is an example of what type of testing?

An example of procedure is:

An employee is terminated with 3 workdays remaining in a month. The employee earned an annual salary of
$24,000 and was paid semimonthly. What is the regular compensation due this employee for the final pay period?

In 2009, an on-line payroll system alerts the payroll specialist entering data that an employee has a birth date of 1996 or after. What might this indicate?

Which of the following benefits is allowable in an 125 plan?

Which of the following is the first step on goal-setting?

Which of the following is one of the purposes of a job description?

Employee's regular monthly salary is $950. Employee is scheduled to work 37 hours per week. Under the FLSA, how much would this employee be paid for each hour in excess of 37 but less than 40 in the workweek?

Which of the following records MUST be kept for four years?

What does it mean if, at the end of an accounting period, a company has a debit balance in a liability account?

What is one of the major considerations when evaluating and selecting a software system for payroll?

An accrual entry of $1,000 was made in 2008 for a bonus to be paid in January 2009. The bonus was paid in
2009 and federal income tax (using the supplemental rate) and FICA tax were paid by the employer. Which of the following is the correct entry to record the disbursement of the bonus in January 2009?

The process of balancing multiple time sheets within a specified pay period utilizes a procedure know as:

Which of the following generally does NOT represent compensable time under the FLSA?