CPP-Remote試験無料問題集（250題）「APA Certified Payroll Professional 認定」

出題：1

How may federal income tax be withheld from separation pay and accrued vacation wages totaling $20,000 that are paid at the time of termination and identified separately on the employees' pay stub, if the employee has been paid $25,000 so far this year and had income tax withheld from her most recent wage payment?

A. using the prior 12 months' tax rate

B. using the aggregated method only

C. at the optional flat rate or using the aggregate method

D. at the optional flat rate for all payouts at termination only

正解：C 解答を投票する

出題：2

At the time that wages are paid, an advance payment of EIC would be recorded as:

A. Debit FIT payable, credit cash

B. Debit EIC payable, credit cash

C. Debit EIC payable, credit FICA payable

D. Debit cash, credit EIC payable

正解：B 解答を投票する

出題：3

The proper handling of a stop payment includes all of the following steps EXCEPT:

A. notifying the bank account reconciliation employees

B. cancelling the payment in the payroll system

C. reversing the direct deposit

D. documenting the reason for the transaction

正解：C 解答を投票する

出題：4

Under the special accounting rule, employers may treat benefits earned near the end of the yare as having been earned in the subsequent year for tax and reporting purposes. Benefits for which month(s) may be treated as having been earned in the following tax year?

A. December only

B. November and December

C. The last 6 months of the year

D. The last 3 months of the year

正解：B 解答を投票する

出題：5

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?

A. Debit salary expense $484.78, debit wages payable $1,000, credit cash $1,000, credit taxes payable
$484.78

B. Debit wages payable $1,326.50, debit taxes payable $326.50, credit cash $1, 00

C. Debit salary expense $326.50, debit wages payable $1,000, credit cash $1,000, credit cash $1,000, credit taxes payable $326.50

D. Debit salary expense $1484.78, credit taxes payable $484.78, credit cash $1,000

正解：A 解答を投票する

出題：6

From which of the following taxes are statutory workers' compensation payments exempt?

A. social security and Medicare taxes only

B. federal income tax only

C. federal unemployment tax only

D. federal income, social security, Medicare, and federal unemployment taxes

正解：D 解答を投票する

出題：7

Which of the following is an example of a system production control technique?

A. The payroll manager periodically distributes paychecks

B. Payroll journal entries are approved by the finance manager

C. Balances in liability

D. A calendar is maintained for payroll run dates

正解：D 解答を投票する

出題：8

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

A. Describes incumbent's obligations to pay appropriate federal, state, and local taxes while holding the position

B. Illustrates the position in relation to others in the organization

C. Outlines individual performance goals for next fiscal year

D. Provides implementation plan for conversion to new system

正解：B 解答を投票する

出題：9

An employee of a state law enforcement agency worked 45 hours in the workweek. Under FLSA, how much compensatory time off must this employee receive in lieu of overtime pay?

A. 2.5 hours

B. 10.0 hours

C. 7.5 hours

D. 5.5 hours

正解：C 解答を投票する

出題：10

An employee covered by group health insurance at the time his employment terminates to return to school is entitled to CORBA continuation rights for:

A. 30 months

B. 12 months

C. 24 months

D. 18 months

正解：D 解答を投票する

出題：11

An example of procedure is:

A. Time cards are filed by the cost center in the records room

B. Overtime is paid at double time for work performed on Sundays

C. Employees may take unused vacation from the current year in the first quarter of the subsequent year

D. Employees receive their hourly rate of pay for hours spent in jury service

正解：A 解答を投票する

出題：12

The entry to record a salary advance to an employee is:

A. Debit salary expense, credit cash

B. Debit accounts receivable, credit cash

C. Debit cash, credit accounts receivable

D. Debit salary expense, credit wages payable

正解：B 解答を投票する

出題：13

Which of the following is not delegated to others?

A. Accountability

B. Ability

C. Authority

D. Responsibility

正解：A 解答を投票する

出題：14

Use of which of the following contributes to the security of the payroll system?

A. Direct deposit

B. User password

C. Diplomatic leadership

D. Accountable plan

正解：B 解答を投票する

出題：15

Which of the following would NOT be correct in the treatment of deceased workers' wages, assuming the wages are paid in the year after the workers' death?

A. Report payment in box1 of Form W-2

B. Report payment in box 3 of Form 1099

C. Payment is exempt from FITW

D. Payment is exempt form FICA and FITW

正解：A 解答を投票する

出題：16

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

A. The company has withheld too much from the employee

B. The company has paid to a third party more than was withheld from the employee

C. The company has under-deposited taxes withheld from employee wages

D. The company has not yet paid the third party

正解：B 解答を投票する

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