無料APA FPC-Remoteテスト練習問題試験問題集
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質問 # 61
Effective feedback, whether positive or negative, should be given as soon as possible after an incident
- A. TRUE
- B. False
正解：A
質問 # 62
A terminated employee submits a written request on August 1 for the current year Form W-2. By what date MUST the employer furnish the Form W-2?
- A. August 31
- B. January 31
- C. October 31
- D. September 30
正解：A
解説：
* If a terminated employee requests a Form W-2 in writing, the employer must provide it within 30 daysor by January 31, whichever comes first.
* Since the request was made on August 1, the deadline is August 31.
References:
* IRS Form W-2 Guidelines
質問 # 63
What is the purpose of Form I-9?
- A. To request an ITIN
- B. To determine how much FIT to withhold from a paycheck
- C. S. Citizenship and Immigration Services (USCIS) - Form I-9 Instructions
- D. To verify the identity and employment authorization of a worker
- E. To summarize taxable wages earned during the calendar year
正解：D
解説：
Payroll.org - Employment Eligibility Verification Guide
Explanation:
Comprehensive and Detailed Explanation:
Form I-9, Employment Eligibility Verification, is used by employers to:
Verify the identity of newly hired employees
Ensure employees are legally authorized to work in the U.S.
Prevent illegal employment practices
Option A (Request an ITIN) is incorrect because an ITIN (Individual Taxpayer Identification Number) is requested using Form W-7, not I-9.
Option B (Determine FIT withholding) is incorrect because Form W-4 is used for federal income tax withholding, not Form I-9.
Option C (Summarize taxable wages) is incorrect because Form W-2 summarizes taxable wages.
質問 # 64
To ensure net pay is correct and taxes are deposited timely, which items need to be reconciled?
- A. General ledger accounts and payroll register only
- B. Accounts payable payments and end-of-the-month balances only
- C. Accounts payable payments and end-of-the-month balances; general ledger entries and payroll register
- D. Accounts payable end-of-the-month balances and general ledger accounts
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 # 65
Employees may report tips to the employer using:
- A. Form 4070
- B. Form 940
- C. Form 8027
- D. Form 941
正解：A
解説：
* Employees report tips using IRS Form 4070to their employer.
* Form 940reportsFUTA taxes, not tips.
* Form 941reportsquarterly payroll taxes, not tips.
* Form 8027is usedby large employers to report tip allocation, NOT individual reporting.
References:
* IRS Publication 531 (Reporting Tip Income)
質問 # 66
An employee has received $169,000.00 in YTD earnings. The employee receives a payment of $16,600.00. The employer Medicare tax, if any, is:
- A. $1,029.20
- B. $240.70
- C. $1,859.01
- D. $2,450.50
正解：B
解説：
Comprehensive and Detailed Explanation:
Medicare tax is 1.45% on wages up to $200,000, and 2.35% (including the Additional Medicare Tax) on wages above $200,000.
YTD Wages before payment: $169,000.00
New total earnings after bonus: $169,000 + $16,600 = $185,600.00
Since total wages are still under $200,000, only the standard Medicare rate applies:
$16,600 × 1.45% = $240.70
Thus, the correct answer is C. $240.70.
Reference:
IRS - Medicare Tax Guide
Payroll.org - Payroll Tax Calculation Rules
質問 # 67
When an employer allocates tips, which of the following statements is TRUE?
- A. Report the allocated amount on the employee's Form W-2
- B. Allocated tips are subject to federal income tax withholding
- C. The employer is not liable for amounts incorrectly allocated
- D. No allocation is made for any reported tips
正解：A
解説：
Comprehensive and Detailed Explanation:
Employers must allocate tips if the total reported tips are less than 8% of gross receipts for establishments where tipping is customary.
Allocated tips are reported on Form W-2, Box 8 (Option C) but are NOT subject to withholding.
Option A is incorrect because allocated tips are not subject to automatic withholding unless voluntarily reported by the employee.
Option B is incorrect because employers are responsible for accurate tip reporting.
Option D is incorrect because tip allocation rules require reporting when applicable.
Reference:
IRS Publication 531 - Reporting Tip Income
Payroll.org - Employer Tip Allocation Rules
質問 # 68
Under the CCPA, use the following information to calculate the MAXIMUM child support order deduction allowed for an employee supporting a second family and in arrears.
- A. $838.80
- B. $908.70
- C. $689.00
- D. $768.90
正解：D
解説：
Comprehensive and Detailed Explanation:Under theConsumer Credit Protection Act (CCPA):
* If the employeesupports a second family and is in arrears, themaximum garnishment limitis55% of disposable earnings.
* Calculate Disposable Earnings:
* Gross wages:$1,573.00
* Less taxes withheld:$175.00
* Disposable earnings = $1,573.00 - $175.00 = $1,398.00
* Calculate Maximum Child Support Deduction (55% of disposable earnings):
* $1,398.00 × 55% = $768.90
Thus, the correct answer isB. $768.90.
Reference:
U.S. Department of Labor - CCPA Garnishment Rules
Payroll.org - Child Support Withholding Guidelines
質問 # 69
A voluntary deduction must be:
- A. deducted without the employee's permission
- B. authorized by the employee
- C. changed to what the employer needs to deduct
正解：B
質問 # 70
An employee hired on July 1, 2021, terminates employment on September 30, 2022. What is the earliest date the employer may dispose of the Form I-9?
- A. July 1, 2024
- B. July 1, 2023
- C. September 30, 2024
- D. September 30, 2023
正解：C
解説：
Comprehensive and Detailed Explanation:UnderForm I-9 retention rules, an employermust retain the form for the later of:
* Three years from the date of hire, or
* One year from the termination date.
* Employee hired on July 1, 2021#Three years from hire date= July 1, 2024
* Employee terminated on September 30, 2022#One year from termination= September 30, 2023 Since thelatest date is September 30, 2024, that is theearliest date the employer may dispose of the Form I-9.
Reference:
U.S. Citizenship and Immigration Services (USCIS) - Form I-9 Retention and Storage Guidelines Payroll.org - Employer Compliance for I-9 Forms
質問 # 71
All of the following deductions are involuntary deductions EXCEPT:
- A. wage assignment
- B. creditor garnishment
- C. tax levy
- D. child support
正解：A
質問 # 72
All of the following types of employees are classified as exempt from the FLSAs min wage and OT requirements except:
- A. professional
- B. outside salesperson
- C. computer repairman
- D. administrative
正解：D
質問 # 73
All of the following employees are examples of phantom employees EXCEPT:
- A. A remote employee that is not required to record their time.
- B. A deceased employee that continues to receive pay due to lost paperwork.
- C. A non-existent employee set up using false information.
- D. A terminated, salaried employee whose status was purposely not changed.
正解：A
解説：
Phantom employees are fraudulent payroll entries where salaries are paid to non-existent or inactive employees.
Option A, C, and D are examples of phantom employees.
Option B (Remote employees not required to record time) is NOT a phantom employee, as long as they are legitimate workers.
Reference:
Payroll Fraud Prevention, IRS
Payroll Audit Techniques Guide (IRS Publication)
質問 # 74
An independent contractor status is indicated if the worker:
- A. Is not required to complete Form I-9.
- B. Receives a Form W-2.
- C. Is not required to complete Form W-9.
- D. Completes a Form W-4.
正解：A
解説：
* Independent contractors DO NOT complete Form I-9, as they are not employees underIRCA (Immigration Reform and Control Act).
* Employees receiveForm W-2and completeForm W-4.
* Independent contractors completeForm W-9for tax reporting.
References:
* IRS Independent Contractor Guidelines (Publication 1779)
質問 # 75
Checking inputs or outputs against predetermined constraints is called:
- A. internal control
- B. parallel test
- C. system safeguard
- D. validity edit
正解：D
質問 # 76
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 # 77
Under the rules of constructive receipt, the employee is considered paid:
- A. On the paycheck date
- B. On the date the paycheck is cashed
- C. When the wages have been made available to the employee without restriction
- D. When the payroll is processed and the ACH file has been created
正解：C
解説：
Comprehensive and Detailed Explanation:Constructive receiptmeans an employee isconsidered paidwhen wages aremade available without restriction, even if they do not physically receive the money.
* Option A (On the paycheck date)is incorrect because the date of the paycheck does not determinewhen wages are constructively received.
* Option B (When cashed)is incorrect because an employee isconsidered paid before they cash the check.
* Option C (When ACH file is created)is incorrect because the wages are not yet available to the employee.
* Option D is correct because once wages are accessible (direct deposit or paycheck available for pickup), the IRS considers them "received" for tax purposes.
Reference:
IRS Publication 538 - Constructive Receipt of Income
Payroll.org - Payroll Taxation Rules
質問 # 78
All of the following types of compensation are included in calculating an employees regular rate of pay for overtime purposes except:
- A. 4 hours paid but not worked
- B. production bonus of $15
- C. shift premiums
- D. 4% cost of living adjustment
正解：A
質問 # 79
The types of accounts used by businesses to classify transactions are:
- A. Asset, Expense, Revenue, Inventory, and Equity
- B. Revenue, Expense, Cash, and Net Income
- C. Asset, Liability, Expense, Revenue, and Equity
- D. Inventory, Revenue, Equity, and Cash
正解：C
解説：
Comprehensive and Detailed Explanation:
Business transactions are classified using five main types of accounts:
Asset - Resources owned (e.g., cash, equipment, accounts receivable).
Liability - Amounts owed (e.g., payroll taxes, loans).
Expense - Costs incurred to operate the business (e.g., payroll expenses).
Revenue - Income earned (e.g., sales, service fees).
Equity - Owner's interest in the business (e.g., retained earnings).
Option A is incorrect because "Inventory" is a type of asset, not a separate category.
Option C is incorrect because "Cash" is a subcategory of assets, not a primary account type.
Option D is incorrect because "Net Income" is the result of revenues minus expenses, not a separate account category.
Reference:
GAAP Accounting Principles - Types of Accounts
Payroll.org - Payroll Accounting Classification
質問 # 80
All of the following statements about FLSA overtime regulations are true EXCEPT:
- A. employers must pay overtime when employees work more than 8 hours in a workday.
- B. the weeks regular rate of pay must include shift premiums
- C. a holiday bonus, paid at the discretion of the employer is excluded from the regular rate of pay
- D. a bonus paid under a union contract is included in the regular rate of pay
正解：A
質問 # 81
which of the following plans applies only to employees of public schools, colleges and universities, and public charities?
- A. 403b
- B. both b and c
- C. 401k
- D. 457b
正解：A
質問 # 82
When a payer receives a "B" Notice, it must send a copy of the notification to the payee within:
- A. 90 days.
- B. 60 days.
- C. 15 days.
- D. 30 days.
正解：D
解説：
A "B" Notice (Backup Withholding Notice) is sent by the IRS when a payee's taxpayer ID does not match records.
The employer must notify the payee within 30 days to correct their details.
Failure to comply results in backup withholding of 24% on future payments.
Reference:
IRS Publication 1281 (Backup Withholding Notices)
質問 # 83
hat type of pay is included in the regular rate of pay calculation?
- A. paid vacation leave
- B. discretionary bonuses
- C. paid sick leave
- D. production bonuses
正解：D
質問 # 84
Under the FLSA, an employee's workday is defined as:
- A. time the employee is performing principal activities
- B. scheduled shift
- C. entire time spent on the job site
- D. time recorded on the employees time sheet
正解：A
質問 # 85
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APA FPC-Remote（Fundamental Payroll Certification）認定試験は、給与専門家の知識とスキルを評価する全国的に認知された認定プログラムです。これは、給与処理および関連するコンプライアンス問題における個人の熟練度を検証するエントリーレベルの認定資格です。
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