ガイド（2025年最新）実際のAPA FPC-Remote試験問題
FPC-Remote試験問題集合格させるのは更新されたのは2025年年最新の認証済み試験問題
APA FPC-Remote試験は、給与処理を専門としたい個人向けに設計された認定試験です。この試験は、アメリカ給与協会（APA）によって管理されており、給与の専門家のベンチマークとして認識されています。試験に合格することは、給与処理の習熟度を明確に示しており、キャリアの見通しを強化する優れた方法です。
質問 # 59
Under the FMLA, employers MUST maintain related leave records for how many years?
- A. 0
- B. 1
- C. 2
- D. 3
正解：B
解説：
* The Family and Medical Leave Act (FMLA)requires employers to keepFMLA-related records for at least 3 years.
* These records include:
* Employee leave requests
* Employer responses
* Payroll and benefits records
* Medical certifications
* The DOL may audit these records to ensure FMLA compliance.
References:
* FMLA Recordkeeping Requirements (DOL)
* Payroll Record Retention Guidelines (Payroll.org)
質問 # 60
To identify an out-of-balance general ledger account, all of the following documents should be used EXCEPT:
- A. Copies of Paychecks
- B. General Ledger Account Details
- C. Bank Account Statements
- D. Payroll Register Totals
正解：A
解説：
Comprehensive and Detailed Explanation:To finddiscrepanciesin a general ledger, the following documents should be reviewed:
* General Ledger Account Details (A)- To track postings and adjustments.
* Bank Account Statements (B)- To ensure transactions reconcile with payroll expenses.
* Payroll Register Totals (C)- To comparewages and tax liabilitiesagainst general ledger accounts.
* Option D (Copies of Paychecks) is incorrectbecause physical paycheck copiesdo not verify account balances or identify out-of-balance errors.
Reference:
Payroll.org - Payroll Reconciliation Procedures
GAAP Accounting Standards - General Ledger Balancing
質問 # 61
The reconciliation of an employee federal income tax withholding account occurs when which type of account is balanced?
- A. Expense
- B. Equity
- C. Liability
- D. Asset
正解：C
解説：
Payroll taxes withheld from employees are considered liabilities until they are remitted to the IRS or state agencies.
Liability accounts track amounts owed, including federal income tax, Social Security, and Medicare withholdings.
Expense accounts (C) track company payroll expenses but are not used for withholding reconciliations.
Reference:
IRS Payroll Accounting Guidelines
Payroll Tax Reconciliation Guide (Payroll.org)
質問 # 62
An employee earns $40,000 annually. claiming single with no entries on lines 2,3, or 4 on her 2020 form W4, she contributes $6,000 annually to her 401k. How much must be withheld for federal income tax, social security, and or medicare tax on contribution?
- A. $918
- B. $0
- C. $459
- D. $1,779
正解：C
質問 # 63
For a payment after the employees death in the year AFTER the death, what taxes, if any, will be withheld?
- A. federal income tax only
- B. no taxes will be withheld
- C. federal income and social security and medicare taxes
- D. social security and medicare taxes only
正解：B
質問 # 64
When an employee does not answer an unclaimed wage inquiry, the employer should:
- A. Reissue the payment and mail it to the last known address
- B. Maintain listings of the unclaimed wages indefinitely
- C. Convert the wages to reportable income and remove the liability balance
- D. Refer to state laws for final resolution of the wages
正解：D
解説：
State unclaimed property (escheat) laws govern how unclaimed wages must be handled.
Employers must report and transfer unclaimed wages to the state treasury after a specified period.
Maintaining wages indefinitely (B) is not compliant, and reissuing payments (C) without confirmation could lead to payroll errors.
Reference:
State Escheatment Laws (National Association of Unclaimed Property Administrators - NAUPA) IRS Payroll Compliance Guidelines
質問 # 65
An independent contractor status is indicated if the worker:
- A. Receives a Form W-2.
- B. Is not required to complete Form W-9.
- C. Completes a Form W-4.
- D. Is not required to complete Form I-9.
正解：D
解説：
Independent contractors DO NOT complete Form I-9, as they are not employees under IRCA (Immigration Reform and Control Act).
Employees receive Form W-2 and complete Form W-4.
Independent contractors complete Form W-9 for tax reporting.
Reference:
IRS Independent Contractor Guidelines (Publication 1779)
質問 # 66
Using the percentage method for automated payroll systems, calculate the federal income tax withholding based on the following information:
- A. $39.04
- B. $26.92
- C. $18.65
- D. $41.69
正解：A
解説：
* Total taxable wages: $384.62 + $76.92 + $38.46 = $500.00
* Using IRS percentage method tables, withholding = $39.04
References:
* IRS Publication 15-T (Tax Withholding Tables)
質問 # 67
The lowest priority is given to which of the following time management categories?
- A. Not urgent but important
- B. Urgent but not important
- C. Urgent and important
- D. Not urgent and not important
正解：D
解説：
TheEisenhower Matrixis a time management framework that categorizes tasks by urgency and importance:
* Urgent & Important: Must be done immediately (e.g., payroll processing).
* Not Urgent but Important: Planning and strategic tasks (e.g., compliance training).
* Urgent but Not Important: Tasks that may be delegated (e.g., responding to non-critical emails).
* Not Urgent & Not Important:These tasks have the lowest priorityas they do not contribute significantly to productivity (e.g., unnecessary meetings).
References:
* Eisenhower Matrix Time Management Framework
* Payroll Management Best Practices (Payroll.org)
質問 # 68
To identify an out-of-balance general ledger account, all of the following documents should be used EXCEPT:
- A. Copies of Paychecks
- B. General Ledger Account Details
- C. Bank Account Statements
- D. Payroll Register Totals
正解：A
解説：
Comprehensive and Detailed Explanation:
To find discrepancies in a general ledger, the following documents should be reviewed:
General Ledger Account Details (A) - To track postings and adjustments.
Bank Account Statements (B) - To ensure transactions reconcile with payroll expenses.
Payroll Register Totals (C) - To compare wages and tax liabilities against general ledger accounts.
Option D (Copies of Paychecks) is incorrect because physical paycheck copies do not verify account balances or identify out-of-balance errors.
Reference:
Payroll.org - Payroll Reconciliation Procedures
GAAP Accounting Standards - General Ledger Balancing
質問 # 69
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 # 70
For a payment after the employee's death in the year of the death, what taxes, if any, will be withheld?
- A. both federal income and social security and medicare taxes
- B. federal income tax only
- C. social security and medicare taxes only
- D. no taxes will be withheld
正解：C
質問 # 71
Which of the following data elements is needed to calculate an employee's net pay from gross pay?
- A. Withholding status
- B. Hours worked
- C. Rate of pay
- D. Shift differential
正解：A
解説：
* Withholding status (D) affects federal income tax deductionsand is essential for calculating net pay.
* Rate of pay (A), hours worked (B), and shift differentials (C) impact gross pay but NOT net pay calculation.
References:
* IRS Form W-4 Withholding Guidelines
* Payroll Calculation Standards (Payroll.org)
質問 # 72
All of the following employee information is required when reporting unclaimed wages EXCEPT:
- A. Last Known Address
- B. Employee's Full Name
- C. Payment Amount and Date
- D. Employee's Date of Birth
正解：D
解説：
Comprehensive and Detailed Explanation:
Employers must report unclaimed wages to the state under escheatment laws. Required details include:
Last Known Address (A) - To help locate the employee.
Full Name (B) - To identify the rightful owner.
Payment Amount & Date (D) - To track the missing wages.
Option C (Date of Birth) is NOT required in most state reporting systems, as name and address are sufficient for identification.
Reference:
State Escheatment Laws - Unclaimed Wages
Payroll.org - Handling and Reporting Unclaimed Wages
質問 # 73
All of the following resources are available to help a Payroll Professional stay abreast of regulatory changes EXCEPT the:
- A. PAYO
- B. IRS
- C. DOL
- D. FTC
正解：D
解説：
Comprehensive and Detailed Explanation:Payroll professionals must stay updated ontax laws, wage regulations, and compliance requirements. Key resources include:
* A (PAYO - Payroll.org)# Provides training, updates, and compliance resources.
* B (DOL - Department of Labor)# Overseeswage & hour laws (FLSA).
* D (IRS - Internal Revenue Service)# Issues payroll tax regulations.
* Option C (FTC - Federal Trade Commission) is incorrectbecause theFTC does not regulate payroll laws. The FTC primarilymonitors consumer protection laws.
Reference:
Payroll.org - Payroll Compliance Updates
IRS & DOL - Payroll Tax and Wage Regulations
質問 # 74
Accounting data beings with a transaction. this information is first posted:
- A. in the general ledger
- B. in the chart of accounts
- C. in the journal
- D. on the income statement
正解：C
質問 # 75
A semiweekly depositor that has a payroll tax liability of $50,000 from a Monday payroll must deposit the liability by:
- A. fri
- B. tues
- C. thurs
- D. weds
正解：A
質問 # 76
Which of the following is true regarding payroll tax deposits?
- A. employers accumulating a tax liability of more than $50,000 in the lookback period file schedule B with form 941.
- B. employers are penalized for failing to deposit 100% of their tax liability by the due date.
- C. employers with accumulated payroll taxes under $2500 for a month can deposit the amount due with their quarterly tax return.
- D. employers must withhold taxes on noncash fringe benefits at least quarterly.
正解：A
質問 # 77
To ensure net pay is correct and taxes are deposited timely, which items need to be reconciled?
- A. Accounts payable end-of-the-month balances and general ledger accounts
- B. General ledger accounts and payroll register only
- C. Accounts payable payments and end-of-the-month balances; general ledger entries and payroll register
- D. Accounts payable payments and end-of-the-month balances only
正解：C
解説：
Comprehensive and Detailed Explanation:Payroll reconciliation ensures thatpayroll transactions match financial recordsto avoid errors intax deposits, employee payments, and financial reporting.
The correct answer includesall necessary reconciliation points:
* Accounts payable payments(ensure wages were paid)
* End-of-the-month balances(cross-check payroll liabilities)
* General ledger entries(confirm correct postings)
* Payroll register(check against wage statements)
* Option Ais incorrect because payroll must also be reconciled withaccounts payable andmonthly balances.
* Option B & Care incorrect because theyexclude payroll register validation.
Reference:
Payroll.org - Payroll Reconciliation Best Practices
IRS - Employer's Tax Guide (Publication 15)
質問 # 78
Under the FLSA, an employee's workday is defined as:
- A. time recorded on the employees time sheet
- B. entire time spent on the job site
- C. scheduled shift
- D. time the employee is performing principal activities
正解：D
質問 # 79
The FIRST action an employer should take when a natural disaster occurs is:
- A. Determine the well-being of employees
- B. Access payroll and employee information files
- C. Secure interim office space
- D. Find temporary housing for employees
正解：A
解説：
Comprehensive and Detailed Explanation:
When a natural disaster occurs, the first priority of any employer should be to ensure the safety and well- being of employees.
Step 1: Confirm employee safety - Employers should account for all employees and provide immediate assistance if needed.
Step 2: Assess business operations impact - Once employees are safe, the employer can begin securing records and office space.
Option A is incorrect because accessing payroll records is important but secondary to employee safety.
Option C is incorrect because temporary housing is not the employer's primary responsibility.
Option D is incorrect because securing office space is a later step in disaster recovery.
Reference:
FEMA - Emergency Preparedness Guidelines for Businesses
Payroll.org - Disaster Recovery for Payroll Operations
質問 # 80
Which of the following deductions from pay is considered a voluntary deduction?
- A. Wage attachments
- B. Wage assignments
- C. Medical support orders
- D. Garnishments
正解：B
解説：
Wage assignments are voluntary deductions authorized by employees for things like loan payments or union dues.
Garnishments, wage attachments, and medical support orders are court-mandated deductions, making them involuntary.
Reference:
IRS Publication 15 (Employer's Tax Guide)
Payroll Deduction Compliance Guide (Payroll.org)
質問 # 81
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 working condition fringe
- B. taxable compensation
- C. a no-additional cost service
- D. a qualified employee discount
正解：D
質問 # 82
Which of the following forms of identification CANNOT be used in Section 2 of Form I-9?
- A. Employee badge
- B. Driver's license
- C. Voter's registration card
- D. School ID card with photo
正解：A
解説：
* Employee badges (B) are NOT acceptable as proof of identity for Form I-9.
* Acceptable IDs include passports, driver's licenses, and other government-issued documents.
References:
* USCIS Form I-9 Acceptable Documents List
質問 # 83
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FPC-Remote試験を受験するための資格条件として、候補者は少なくとも6ヶ月の給与処理または関連分野の経験を持つ必要があります。また、高校卒業または同等の学歴要件を満たす必要もあります。試験に合格した候補者は、基本給与認定（FPC）の称号を授与され、給与の専門家のコミュニティの一員となり、その分野における知識と専門知識を証明します。
合格させる保証付き無料クイズ2025年最新の実際に出ると確認されたAPA：https://www.passtest.jp/APA/FPC-Remote-shiken.html
FPC-Remote試験問題でリアルに更新された問題PDF：https://drive.google.com/open?id=1GXU_Gypo7XU9uWl2Hzs2DlDaVtQedfKu