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

出題：1

The DOL can issue fines for all the following violations EXCEPT:

A. Sick Leave

B. Minimum Wage

C. Child Labor

D. Overtime

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

Where should a firm's business transactions FIRST be recorded?

A. Balance Sheet

B. Trial Balance

C. General Ledger

D. Journal

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

Workers' compensation payments are excluded from gross income and employment taxes EXCEPT when the amounts received:

A. Are not related to illnesses suffered on the job.

B. Are related to injuries suffered on the job.

C. Do not exceed the benefits provided under the state workers' compensation law.

D. Do not exceed the benefits provided under the federal workers' compensation law.

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：4

The lowest priority is given to which of the following time management categories?

A. Urgent but not important

B. Not urgent and not important

C. Not urgent but important

D. Urgent and important

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 example of an interface into a payroll system is a(n):

A. Transmission of general ledger transactions.

B. Check print file.

C. Time and attendance system file.

D. ACH payment file.

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：6

Which of the following items is NOT found on an employee's master file?

A. SSN

B. Marital status

C. Address

D. Date of birth

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

During open enrollment, the employee elects the following deductions. What is the total of the Section 125 Cafeteria Plan deductions?

A. $75.00

B. $70.00

C. $175.00

D. $100.00

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：8

Using the table of taxable wages below, calculate the employer's FICA tax liability on the first check of the year:

A. $2,945.25

B. $2,387.00

C. $5,890.50

D. $11,415.25

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：9

Which of the following record-keeping storage methods does NOT offer increased confidentiality?

A. Paper

B. Cloud

C. Micromedia

D. Media imaging

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：10

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)

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