最新 [2024年03月02日] 100%合格率を保証します素晴らしいFPC-Remote試験問題PDF
FPC-Remote認定有効な試験問題集解答で学習ガイド！（最新の134問題)
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質問 # 10
When should an employer remind employees to complete an amended Form W4 if their filing status or filing circumstances have changed?
- A. on an employees anniversary date with the employer
- B. by dec 1 of each year
- C. by december 31 of each year
- D. it is not the employers responsibility
正解：B
質問 # 11
All of the following types of payments are included in the regular rate of pay calculation except:
- A. shift differential for working the 4pm to midnight shift
- B. a traditional $50 gift certificate which the firm has paid for the past 5 years during holiday season
- C. a production bonus to be paid in June which the employer announced in jan
- D. an agreement with the union to pay one half of one weeks salary to workers with over 5 years of services
正解：B
質問 # 12
When supplemental wages are paid at the same time as regular wages, how are withholding taxes computer?
- A. supplemental wages are taxed at a different withholding rate
- B. withholding on supplemental wages is taxed separately
- C. withholding taxes are based on the total of the wages and supplemental wages
- D. supplemental wages are not subject to withholding taxes
正解：C
質問 # 13
How frequently must an employer include noncash fringe benefits in an employee's income?
- A. quarterly
- B. annually
- C. each pay period
- D. semiannually
正解：B
質問 # 14
When making a supplemental wage payment to an employee whose supplemental YTD wages exceed
$1,000,000 what tax rate is used to calculate federal income tax withholding?
- A. 6%
- B. 22%
- C. 37%
- D. 24%
正解：C
質問 # 15
A record of the daily transaction of a business is:
- A. ledger
- B. balance sheet
- C. journal
- D. chart of accounts
正解：C
質問 # 16
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. married filing jointly, entry in step 3 for one dependent
- B. married filing jointly, no entries in steps 2,3,4
- C. single/married filing separately, no entries in steps 2,3,4
- D. single/married filing separately, entry in step 3 for one dependent
正解：C
質問 # 17
Whichcafeteria plan are authorized by what Internal Revenue Code Section?
- A. 403b
- B. 0
- C. 401k
- D. 457b
正解：B
質問 # 18
How would each of the following be posted?
- A. increase in asset account
- B. decrease in liability account
- C. decrease an asset account
- D. increase an expense account
- E. increase a revenue account
正解：A、B、C、D、E
質問 # 19
What is a general ledger?
- A. a record of transactions by account
- B. the first place transactions are recorded
- C. a summary of transactions by date
- D. a chronological record of daily transactions
正解：A
質問 # 20
In which type of account (asset, liability, expense or revenue) would each of the following entries appear?
- A. a new payroll computer
- B. ss tax and medicare tax withheld but not deposited
- C. wages paid to employees
- D. deposit of employer portion of social security tax and medicare tax
- E. employer cost of group term life insurance
- F. office furnitue
- G. mortgage on the addition to your building
- H. purchase of computer paper
- I. money in a payroll checking account
正解：A、B、C、D、E、F、G、H、I
質問 # 21
What does an employer use to calculate the amount to withhold for an IRS tax levy?
- A. take home pay
- B. net pay
- C. disposable pay
- D. taxable wages
正解：A
質問 # 22
In 2020, an employer must pay social security tax on an employees wages up to:
- A. 137,700
- B. 127,200
- C. 132,900
- D. $128,400
正解：A
質問 # 23
One of the options in an employee's cafeteria benefit plan is a dependent care flexible spending account. He earnmarked $100 per month to the account to pay for child care but spent only $1000 by the end of the plans grace period. At the end of the grace period, what happens to the $200 left in the account?
- A. he can use it to buy an additional benefits
- B. it will carry over to the next year
- C. the amount is forfeited
- D. it will be added to his taxable income
正解：C
質問 # 24
An employer maintains its employee master file in computer files. which of the following statements is true?
- A. employment records must be kept for 7 years
- B. there is no federal requirement to update the data monthly
- C. under federal law, the employer is required to keep a backup of these records
正解：B
質問 # 25
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 wednesday
- D. on or before the following friday
正解：B
質問 # 26
When an employee lives and works in the same state, the employer withholds income tax for that state.
- A. TRUE
- B. False
正解：A
質問 # 27
When does an exempt W4 expire?
- A. at the end of each quarter
- B. dec 31 each year
- C. it continues as long as the ee is subject to ss tax
- D. Feb 15 of next year
正解：D
質問 # 28
If an employee provides an invalid form w4, the employer must:
- A. accept the form until the employee completes a new form.
- B. implement the form as is
- C. implement the form and notify the IRS
- D. refuse to accept the form
正解：D
質問 # 29
Which of the following employee benefits is taxable compensation?
- A. qualified transportation fringes
- B. workers compensation benefits
- C. sick pay
- D. health savings account
正解：C
質問 # 30
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