FPC-Remote試験無料問題集（134題）「APA Fundamental Payroll Certification 認定」

出題：1

All of the following types of records can be combined with payroll data in an integrated system except:

A. purchasing

B. benefits

C. human resources

D. personnel

正解：A 解答を投票する

出題：2

When supplemental wages are paid at the same time as regular wages, how are withholding taxes computer?

A. supplemental wages are not subject to withholding taxes

B. supplemental wages are taxed at a different withholding rate

C. withholding on supplemental wages is taxed separately

D. withholding taxes are based on the total of the wages and supplemental wages

正解：D 解答を投票する

出題：3

An employee works from midnight to 8am on a company paid holiday but does not work more than 40 hours during the workweek. under the FLSA, the employee must be paid:

A. a shift differential for working the late night shift

B. time and one half for working the holiday

C. at least the federal minimum wage

D. double time for working the holiday

正解：C 解答を投票する

出題：4

All of the following types of compensation are included in calculating an employees regular rate of pay for overtime purposes except:

A. production bonus of $15

B. 4% cost of living adjustment

C. 4 hours paid but not worked

D. shift premiums

正解：C 解答を投票する

出題：5

Salaries earned but not yet paid in the current month must be recorded as:

A. debit to cash

B. debit to salary payable

C. debit to salary expense

D. credit to salary expense

正解：C 解答を投票する

出題：6

Internal control procedures include all of the following except:

A. system interfaces

B. rotation of duties

C. account reconciliation

D. segregating jobs

正解：A 解答を投票する

出題：7

An employer maintains its employee master file in computer files. which of the following statements is true?

A. under federal law, the employer is required to keep a backup of these records

B. employment records must be kept for 7 years

C. there is no federal requirement to update the data monthly

正解：C 解答を投票する

出題：8

An employer contributes $175 per month to an employee's cafeteria plan. since her husband has medical/dental coverage through his employer, she wants to take the $175 per month in cash. which of the following statements is true?

A. the $175 becomes taxable income

B. only social security tax and medicare tax are withheld from the $175 per month.

C. the $175 is a tax free benefit to her.

D. this option is not available; if the amount is not spent, it is lost

正解：A 解答を投票する

出題：9

At the beginning of the year, an employee elected to buy group term life insurance as part of his benefit package through his companys cafeteria benefit plan. in may he took out an individual life insurance policy.
since he no longer needs group coverage, he wants to replace the insurance option with increase contributions to his 401k plans. is this possible?

A. yes but he will have to pay taxes on the amount.

B. no

C. yes, if both GTL and the 401k plan are part of the same cafeteria benefit program, he can switch

正解：B 解答を投票する

出題：10

What form must a penisioner file to have input into the amount of federal income tax withheld?

A. w9

B. w4

C. w4s

D. w4P

正解：D 解答を投票する

FPC-Remote試験無料問題集「APA Fundamental Payroll Certification 認定」