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

出題：1

Using the following information, calculate the employer's total FICA tax liability for the first payroll of the year.

A. $459.00

B. $535.50

C. $543.16

D. $466.66

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 company has engaged an individual to write a sales contract. The individual receives a flat amount for the task and has an assigned time frame for completion. This individual is classified as a(n):

A. Commissioned Salesperson

B. Administrative Employee

C. Leased Employee

D. Independent Contractor

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)

出題：3

Examples of positive active listening through body language include all of the following actions EXCEPT:

A. Nodding your head.

B. Making eye contact.

C. Shrugging your shoulders.

D. Avoiding slouching posture.

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：4

Based on the following information, calculate the employee's gross wages for the workweek under the FLSA.

A. $825.00

B. $742.50

C. $692.50

D. $810.00

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

Which of the following factors is NOT used to determine a SUTA state?

A. Place of Direction or Control

B. Employee's Residency State

C. Base of Operations

D. S. Department of Labor - SUTA Tax Reporting Rules

E. State of Incorporation

正解：E 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

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：7

Using the following information, calculate the social security tax to be withheld.

A. $160.58

B. $202.60

C. $138.45

D. $141.47

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)

出題：8

To ensure net pay is correct and taxes are deposited timely, which items need to be reconciled?

A. Accounts payable payments and end-of-the-month balances only

B. General ledger accounts and payroll register only

C. Accounts payable end-of-the-month balances and general ledger accounts

D. Accounts payable payments and end-of-the-month balances; general ledger entries and payroll register

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)

出題：9

The FLSA is enforced by which of the following entities?

A. DOL

B. IRS

C. SSA

D. ICE

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)

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