CPP-Remote問題集、APA実際の試験問題

質問 1

Maintaining current job descriptions assists in all of the following management areas EXCEPT:

A. Training employees

B. Evaluating achievements

C. Determining department goals

D. Hiring new staff

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 2

The effective customer service skill empathy displays all of the following actions EXCEPT:

A. acknowledging the customer's experience.

B. achieving a satisfactory resolution for the customer ' s issue.

C. recognizing the customer ' s emotional state.

D. conveying an understanding of the customer ' s situation.

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 3

Under the FLSA, an employee classified as " exempt " is exempt from:

A. overtime pay and child labor.

B. minimum wage and overtime pay.

C. overtime pay and equal pay.

D. minimum wage and child labor.

正解: B

解説: (PassTest メンバーにのみ表示されます)

質問 4

How much group-term life insurance, if any, will be included in the employee's income in September?
* Age as of August 20th: 50
* Annual salary: $72,000.00
* Pay frequency: Monthly
* Pay raise in July: $1,200.00
* Employer provided GTL insurance: $50,000.00

A. $5.06

B. $5.34

C. $0.00

D. $3.48

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 5

Two types of expatriate reimbursement policies are:

A. Tax protection and tax equalization

B. Tax equalization and tax relief

C. Tax relief and tax reduction

D. Tax protection and tax reduction

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 6

All of the following employees may be exempt from the social security tax EXCEPT those employed by:

A. private employers.

B. state governments.

C. public school districts.

D. local governments.

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 7

Workweek as defined by the FLSA is:

A. a fixed and regular period of 40 hours, five days a week which may include overtime.

B. a fixed and regularly occurring five-day period applicable to an industry.

C. a fixed and regular period of 40 hours commencing on Monday and ending on Sunday.

D. a fixed and regularly recurring period of 168 hours (seven consecutive 24-hour periods).

正解: D

解説: (PassTest メンバーにのみ表示されます)

質問 8

All of the following are steps to reconciling a payroll account EXCEPT verifying:

A. checks issued by accounts payable.

B. the end of the month balance.

C. against the payroll register.

D. against the accounts receivable register.

正解: D

解説: (PassTest メンバーにのみ表示されます)

質問 9

Agricultural employers are required to report annual wages and taxes withheld on Form:

A. 940

B. 945

C. 943

D. 944

正解: C

解説: (PassTest メンバーにのみ表示されます)

質問 10

To identify and correct out-of-balance taxable wages, the BEST method is to reconcile taxable wages against the:

A. Form 940 every year.

B. payroll register every pay period.

C. tax deposits every month.

D. Form 941 every quarter.

正解: D

解説: (PassTest メンバーにのみ表示されます)

質問 11

A paycheck is considered constructively received by the employee on the day:

A. it was mailed to the employee ' s home.

B. the check is cashed.

C. the check is dated.

D. it was made available to the employee.

正解: D

解説: (PassTest メンバーにのみ表示されます)

質問 12

All of the following data points are required on Form I-9 for employers using E-Verify EXCEPT:

A. Employee ' s name

B. Employee ' s SSN

C. Employer ' s name

D. Employer ' s address

正解: D

解説: (PassTest メンバーにのみ表示されます)

質問 13

A method to improve listening skills in which the listener repeats what they heard and asks the speaker for verification is called:

A. reflective listening.

B. attentive communication.

C. mirroring.

D. coaching.

正解: A

解説: (PassTest メンバーにのみ表示されます)

APA Certified Payroll Professional - CPP-Remote 模擬練習