最新 [2023年12月] 効果的な学習法でGoShikenの問題集でFPC-Remoteテストを合格せよ
実績のある受験者のシミュレーションされたFPC-Remote試験PDF問題を試そう
質問 # 16
All of the following issues are concerns of external auditors except:
- A. risks to the companys financial well being
- B. material misstatements of financial statements
- C. safeguarding of the firms financial assets
- D. efficiency of payroll procedures
正解：D
質問 # 17
An employee is married with one child. His beginning salary is $1,000 semimonthly. because of an unexpected business trip, the employee fails to submit a 2020 form W4 by his first payday. what withholding status must the employer use for his first paycheck?
- A. single/married filing separately, no entries in steps 2,3,4
- B. single/married filing separately, entry in step 3 for one dependent
- C. married filing jointly, entry in step 3 for one dependent
- D. married filing jointly, no entries in steps 2,3,4
正解：A
質問 # 18
What federal taxes, if any, must the salesperson's employer withhold for his personal use of the company vehicle?
- A. federal income tax, social security tax, and medicare tax
- B. social security and medicare tax only
- C. federal income tax only
- D. no taxes are required to be withheld
正解：B
質問 # 19
If a state wage and hour law requires that a nonexempt employee be paid an overtime premium when the employee works more than 8 hours in a day and the employee works the following schedule, how many overtime hours must the employee be paid?
sun-5
mon-7
tues-6
weds-8
thurs-10
fri-8
sat-6
- A. 0
- B. 1
- C. 2
- D. 3
正解：B
質問 # 20
Checking inputs or outputs against predetermined constraints is called:
- A. validity edit
- B. parallel test
- C. internal control
- D. system safeguard
正解：A
質問 # 21
Which plan is specifically set up for government employees?
- A. 457b plan
- B. nonqualified deferred compensation plan
- C. 403b plan
- D. 401k plan
正解：A
質問 # 22
Privacy of employee info should be a top priority of the payroll manager, but not necessarily a top priority of the payroll staff.
- A. true
- B. false
正解：B
質問 # 23
Under what conditions can an employee claim exemption from withholding on form W4?
- A. had no tax liability last year and expects no tax liability this year
- B. anticipates receiving a bonus
- C. receiving overtime pay
- D. an employee takes her first job
正解：A
質問 # 24
How long should employers keep payroll records beyond legal requirements
- A. 3 years
- B. 2 years
- C. as long as the company needs the records
- D. 4 years
正解：C
質問 # 25
An employer contributes $200 per month to an employee cafeteria plan. the pretax medical/dental package that she has chosen costs $250 per month. she contributes the extra $50 for this benefit plan. payroll must withhold:
- A. social security tax and medicare tax from only the employee contribution
- B. no tax from either the employee or employer contribution
- C. social security tax, medicare tax, and federal income tax from only the employee contribution
- D. social security tax and medicare tax from only the employer contribution
正解：B
質問 # 26
Whichcafeteria plan are authorized by what Internal Revenue Code Section?
- A. 403b
- B. 0
- C. 401k
- D. 457b
正解：B
質問 # 27
The amount of federal income tax that is withheld from an employees regular wages is determined by a formula that uses all of the following items except:
- A. filing status
- B. a flat rate
- C. pay period
- D. employees taxable wages
正解：B
質問 # 28
Which of the following employee benefits is taxable compensation?
- A. health savings account
- B. sick pay
- C. workers compensation benefits
- D. qualified transportation fringes
正解：B
質問 # 29
An exempt employee under the FLSA is exempt from:
- A. federal income tax withholding
- B. minimum wage only
- C. overtime payments only
- D. both minimum wage and overtime
正解：D
質問 # 30
hat type of pay is included in the regular rate of pay calculation?
- A. paid sick leave
- B. paid vacation leave
- C. production bonuses
- D. discretionary bonuses
正解：C
質問 # 31
Under the FLSA, an employee's workday is defined as:
- A. time the employee is performing principal activities
- B. time recorded on the employees time sheet
- C. entire time spent on the job site
- D. scheduled shift
正解：A
質問 # 32
Which of the following records must be kept for 4 years:
- A. OSHA records
- B. voided payroll checks
- C. hours worked
- D. time cards
正解：B
質問 # 33
A financial transaction is first posted in your organizations:
- A. balance sheet
- B. chart of accounts
- C. journal
- D. ledger
正解：C
質問 # 34
What does an employer use to calculate the amount to withhold for a child support withholding order?
- A. net pay
- B. take home pay
- C. disposable pay
- D. taxable wages
正解：C
質問 # 35
A company is a monthly depositer for 2020. on payday, the company accumulates apayroll tax liability of
$101,000. the payroll tax deposits for this liability must be made:
- A. by the 15th the following month
- B. by the next business day
- C. on or before the following friday
- D. on or before the following wednesday
正解：B
質問 # 36
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FPC-Remote 試験を受験するには、候補者は少なくとも1年間の給与処理、会計、または関連分野での経験を持っている必要があります。また、試験に含まれるすべてのトピックをカバーする包括的な学習プログラムを完了する必要があります。試験は150の多肢選択問題から構成され、候補者は4時間で試験を完了する必要があります。試験の合格点は500点満点中300点です。
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合格には必要なるFPC-Remote試験問題集：https://drive.google.com/open?id=1vpGr4rTHNkB7HapAoY2Hc9PctRqTgnSZ