試験高合格率保証2024年08月12日 FPC-Remote試験問題と正確な回答！
テストエンジン練習問題FPC-Remote有効最新の問題集
質問 # 11
All of the following types of employees are classified as exempt from the FLSAs min wage and OT requirements except:
- A. computer repairman
- B. administrative
- C. professional
- D. outside salesperson
正解：B
質問 # 12
An employee going to the payroll department to ask a question about his paycheck. when he arrives, the desks are unattended, files are open, desk tops are covered with paper, and the floor has stacks of reports askew.
Which customer service principle could be improved in this payroll department?
- A. assurance
- B. responsiveness
- C. reliability
- D. tangibles
- E. empahty
正解：D
質問 # 13
The owners of a company want to set up a retirement program for themselves, but do not want to make contributions on behalf of their employees. all of their employees are under age 30. What can they do?
- A. establish only a 401k plan that restricts eligibility to employees over age 30, and set up a nonqualified deferred compensation plan.
- B. set up nonqualified deferred compensation plan only
- C. establish only a 401k plan that restricts eligibility to employees over age 30.
- D. establish a 403b plan for all employees
正解：B
質問 # 14
Which of the following types of accumulators, which one accumulates values over a period of time?
- A. compunding accumulator
- B. segment accumulator
- C. balance accumulator
- D. composite accumulator
正解：C
質問 # 15
Under what conditions can an employee claim exemption from withholding on form W4?
- A. anticipates receiving a bonus
- B. an employee takes her first job
- C. had no tax liability last year and expects no tax liability this year
- D. receiving overtime pay
正解：C
質問 # 16
When an employee begins to receive social security benefits, the employer no longer needs to withhold social security and medicare taxes.
- A. False
- B. TRUE
正解：B
質問 # 17
What is a general ledger?
- A. a chronological record of daily transactions
- B. a summary of transactions by date
- C. a record of transactions by account
- D. the first place transactions are recorded
正解：C
質問 # 18
a retail sales clerk took advantage of the company's employee discount program to purchase clothes at 10% off the normal retail price. this service represents:
- A. a no-additional cost service
- B. a working condition fringe
- C. taxable compensation
- D. a qualified employee discount
正解：D
質問 # 19
A financial transaction is first posted in your organizations:
- A. balance sheet
- B. journal
- C. ledger
- D. chart of accounts
正解：B
質問 # 20
An exempt employee under the FLSA is exempt from:
- A. overtime payments only
- B. both minimum wage and overtime
- C. federal income tax withholding
- D. minimum wage only
正解：B
質問 # 21
The integrity of the data can be verified by:
- A. system edits
- B. validity checks
- C. balancing and reconciliation
正解：C
質問 # 22
How long should employers keep payroll records beyond legal requirements
- A. 2 years
- B. 3 years
- C. 4 years
- D. as long as the company needs the records
正解：D
質問 # 23
Internal control procedures include all of the following except:
- A. system interfaces
- B. segregating jobs
- C. account reconciliation
- D. rotation of duties
正解：A
質問 # 24
During thanksgiving week, a nonexempt employee was paid for the following hours:
sun- none
mon- 10 hours worked
tues- 10 hrs work
weds- 8 hr sicks day
thurs- 8 hr holiday
fri-8 hr vacation
sat- 8 hr work
How many overtime hours, if any, did the ee work?
- A. 12 hours
- B. 0 hours
- C. 4 hours
正解：B
質問 # 25
When an employee is overpaid and the repayment occurs in the same year, the repayment requested is the employee's
- A. gross overpayment minus social security and medicare tax
- B. gross overpayment
- C. net overpayment
- D. gross overpayment minus federal income tax
正解：C
質問 # 26
The statue of limitation for correcting a form 941 is:
- A. april 15 3 years after the close of tax year error was made
- B. april 15 following the year error was discovered
- C. whenever discovered, up to 7 years
- D. due date of 941 form for quarter in which error was discovered
正解：A
質問 # 27
A record of the business transactions by account is found in the:
- A. ledger
- B. balance sheet
- C. journal
- D. chart of accounts
正解：A
質問 # 28
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試験解答FPC-Remote最新版とテストエンジン：https://www.goshiken.com/APA/FPC-Remote-mondaishu.html
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