お手軽に合格させる 最新APA FPC-Remote問題集には134問があります
最新のFPC-Remote学習ガイド2023年最新の- 提供するのはテストエンジンとPDF
質問 # 36
At the beginning of the year, an employee elected to buy group term life insurance as part of his benefit package through his companys cafeteria benefit plan. in may he took out an individual life insurance policy.
since he no longer needs group coverage, he wants to replace the insurance option with increase contributions to his 401k plans. is this possible?
- A. yes, if both GTL and the 401k plan are part of the same cafeteria benefit program, he can switch
- B. yes but he will have to pay taxes on the amount.
- C. no
正解：C
質問 # 37
Actions that control the staff in order to protect the company against fraud include all of the following except:
- A. restrict system access
- B. physical payouts
- C. segregate job duties
- D. rotate assignemtns
正解：B
質問 # 38
All of the following issues are concerns of external auditors except:
- A. material misstatements of financial statements
- B. efficiency of payroll procedures
- C. risks to the companys financial well being
- D. safeguarding of the firms financial assets
正解：B
質問 # 39
Which of the following statements is correct regarding section 125 plans?
- A. any benefits received in cash are not taxed
- B. benefits can be changed during the plan year if there is a qualified change in status
- C. at the end of the plan year, employees receive cash payments for amounts remaining
- D. employees working 10 hours a week or more must be included in the companys section 125 plan
正解：B
質問 # 40
Which of the following types of accumulators, which one accumulates values over a period of time?
- A. segment accumulator
- B. balance accumulator
- C. composite accumulator
- D. compunding accumulator
正解：B
質問 # 41
Salaries earned but not yet paid in the current month must be recorded as:
- A. debit to cash
- B. credit to salary expense
- C. debit to salary payable
- D. debit to salary expense
正解：D
質問 # 42
A retired safety inspector for the company was rehired as a consultant when the company expanded its plant operations. the retired employee was a natural choice. the tasks he undertook as a consultant were the same as the ones he performed before retirement. paid monthly, he has agreed to work under the direction of his old boss until the new plantfacilitates are fully operational? What is his status?
- A. independent contractor under common law
- B. independent contractor under reasonable basis test
- C. employee
正解：C
質問 # 43
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 # 44
Which tax withholidng method uses the average earnings for one pay period to determine the withholding per pay period?
- A. none of the above
- B. quarterly averaging method
- C. percentage method
- D. annualizing wage method
正解：D
質問 # 45
A semiweekly depositor has a liability of $79,000 from Weds payday and a liability of $50,000 from Friday's payday. The deposit is due by the:
- A. next weds
- B. next monday
- C. next friday
- D. 15th of the month
正解：B
質問 # 46
How long should employers keep payroll records beyond legal requirements
- A. 2 years
- B. 3 years
- C. as long as the company needs the records
- D. 4 years
正解：C
質問 # 47
When system generated tools do not agree to batch control totals, what must occur?
- A. continue processing
- B. delay finding the error until more time is available
- C. document the difference and continue processing
- D. finding the cause and correcting the error
正解：D
質問 # 48
Under the FLSA, what type of pay is included in a nonexempt employee's regular rate of pay calculation?
- A. paid sick leave
- B. discretionary bonuses
- C. paid vacation leave
- D. production bonuses
正解：D
質問 # 49
Which of the following employee benefits is nontaxable compensation?
- A. moving expense
- B. company vehicle (business use)
- C. gifts, prizes awards
- D. company vehicle (personal use)
正解：B
質問 # 50
A financial transaction is first posted in your organizations:
- A. balance sheet
- B. ledger
- C. journal
- D. chart of accounts
正解：C
質問 # 51
A plant supervisor met with the payroll department to schedule a special pay run that would accomodate the shutdown for the holidays. after payroll committed to the date, it realized that to meet this deadline would require working a weekend. Which customer service principle will be compromised if the deadline is not met?
- A. responsiveness
- B. empathy
- C. tangibles
- D. assurance
- E. reliability
正解：E
質問 # 52
In which type of account (asset, liability, expense or revenue) would each of the following entries appear?
- A. ss tax and medicare tax withheld but not deposited
- B. office furnitue
- C. purchase of computer paper
- D. a new payroll computer
- E. money in a payroll checking account
- F. wages paid to employees
- G. mortgage on the addition to your building
- H. deposit of employer portion of social security tax and medicare tax
- I. employer cost of group term life insurance
正解：A、B、C、D、E、F、G、H、I
質問 # 53
An employee was recently married. the employer pays on the 15th and last day of every month. on June 10, the employee submitted a revised W4. When must you change the amount of his withholding?
- A. on his june 15th paycheck
- B. on his july 31 paychecl
- C. on his july 15th paycheck
- D. on his june 30th paycheck
正解：C
質問 # 54
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：A
質問 # 55
When an employee lives and works in the same state, the employer withholds income tax for that state.
- A. False
- B. TRUE
正解：B
質問 # 56
A receptionist has agreed to work afternoons at the company until the company can find a full time replacement. what is the receptionists status?
- A. independent contractor under common law
- B. independent contractor under reasonable basis
- C. employee
正解：C
質問 # 57
In what part of a 2020 form w4 does an employee claim dependents?
- A. step 3
- B. dependents are not claimed on form W4
- C. step 2
- D. writing below step 4c
正解：A
質問 # 58
What advantages does a payroll checking account provide?
- A. ensures that checks are issued correctly
- B. facilitates reconciliations
- C. ensures that reconciliations are completed in a timely manner
- D. prevents fraud
正解：B
質問 # 59
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. 4 hours
- B. 12 hours
- C. 0 hours
正解：C
質問 # 60
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