FPC-Remote試験無料問題集（152題）「APA Fundamental Payroll Certification 認定」

出題：1

When providing wage data for a workers' compensation audit, which of the following wage types would be included as compensation?

A. Commissions

B. Work uniform stipend

C. Gratuities

D. Third-party sick pay

正解：A 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：2

A semiweekly depositor accumulates a payroll tax liability of $49,000.00 on Thursday. The next day, the company has bonus payroll with a tax liability of $120,200.00. Calculate the amount of tax deposit and its due date.

A. $120,200.00 on the following Monday; $49,000.00 on the following Wednesday

B. $169,200.00 on the following Monday

C. $169,200.00 on the following Wednesday

D. $120,200.00 on the following Friday; $49,000.00 on the following Wednesday

正解：B 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：3

Using the percentage method for automated payroll systems, calculate the federal income tax withholding based on the following information:

A. $26.92

B. $39.04

C. $18.65

D. $41.69

正解：B 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：4

To optimize customer service, policies should include attributes which are:

A. Intangible

B. Reliable

C. Interchangeable

D. Fluctuating

正解：B 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：5

An employee has $240,000.00 in YTD taxable wages and receives a taxable fringe benefit of $2,500.00. Calculate the Medicare and FITW using the optional flat rate method for the taxable fringe benefit.

A. $586.25

B. $606.75

C. $683.75

D. $661.25

正解：B 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：6

When testing a payroll business continuity plan, all of the following tasks are critical to issuing payments to employees EXCEPT:

A. Validating system access.

B. Adding a new cost center.

C. Printing paychecks.

D. Creating the ACH file.

正解：B 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：7

Exempt employee master file data should include all of the following elements EXCEPT:

A. Minimum Wage

B. Payment Dates

C. Work Location

D. Rate of Pay

正解：A 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：8

Which of the following statements is TRUE regarding the pre-notification process?

A. Required prior to direct deposit beginning

B. Verifies the employee's name is on the bank account

C. Involves sending a zero-dollar transaction through ACH

D. Sent at least five days prior to payday

正解：C 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：9

All of the following plans are deferred compensation plans EXCEPT:

A. 403(b)

B. 501(c)

C. 457(b)

D. 401(k)

正解：B 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：10

Which of the following statements about payments made under workers' compensation benefits is FALSE?

A. They are received for injuries or illnesses suffered on the job

B. They are not included in the employee's gross income

C. They are not subject to FICA if payments are made under state regulations

D. They are subject to FUTA if they do not exceed the employee's benefits

正解：D 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

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