[2022年最新] 高合格率な最新無料CPP-Remote試験問題集アンサーを使おう
CPP-Remote知能問題集PDF！APA CPP-Remote試験問セット
質問 35
Upward communication involves:
- A. passing information to management
- B. conducting quality circle meetings
- C. interactions between you and your manager
- D. dissemination of management decision to the staff
正解: A
質問 36
Bass Biting Company operates bait, tackle and boat sales store employing 12 full time clerks and salespeople in addition to the owner and his family members. Occasionally, Bass Biting assigns special work to individuals other than its regular employees and family members. Bass Biting engaged a carpenter, Jim to build a boat dock so that customers could access the shop via boat. Jim has several docks in progress for other local merchants. Bass Batting's dock took 4 days to build, 13 hours each day. Bass Biting paid Jim $500 for 4 days' work. Calculate overtime due Jim under FLSA.
- A. $173.04
- B. $557.44
- C. $0
- D. $57.72
正解: C
質問 37
A payroll department manager should assure:
- A. an independent mission statement
- B. immediate enactment of employee suggestions
- C. top payment of staff
- D. appropriate training and equipment resources for staff members
正解: D
質問 38
Under IRS suggested guidelines, an employee should be allowed a maximum of how many days after receiving an expense advance to provide substantiation for the amount to the employer?
- A. 90 days
- B. 60 days
- C. 30 days
- D. 45 days
正解: B
質問 39
How may federal income tax be withheld from separation pay and accrued vacation wages totaling $20,000 that are paid at the time of termination and identified separately on the employees' pay stub, if the employee has been paid $25,000 so far this year and had income tax withheld from her most recent wage payment?
- A. using the aggregated method only
- B. at the optional flat rate for all payouts at termination only
- C. using the prior 12 months' tax rate
- D. at the optional flat rate or using the aggregate method
正解: D
質問 40
For an employee earning $10.20 per hour and participating in a 401(k) plan with a deferral per pay period of
$50, compute the federal taxable wages based on the following: Biweekly pay period Regular 80 hours 4 hours overtime 3 hours double-time:
- A. $898.60
- B. $938.40
- C. $731.40
- D. $888.40
正解: D
質問 41
Which of the following forms is completed by an individual who is eligible for and wishes to receive advance payment of the earned income credit?
- A. W-4S
- B. W-5
- C. W-10
- D. W-4
正解: B
質問 42 
What is the total amount reported in box 3, Social Security wages, for these employees?
- A. $373,418
- B. $321,100
- C. $387,520
- D. $362,938
正解: B
質問 43
For how many years must the employer's copy of Form 940 be retained?
- A. 0
- B. 1
- C. 2
- D. 3
正解: A
質問 44
Which of the following employers are exempt from the provisions of IRCA?
- A. Privately held employers
- B. Employers with annual revenues under $10,000
- C. All employers are subject to compliance
- D. Employers with less than 2 employees
正解: C
質問 45
Which of the following is not likely to be included in payroll documentation?
- A. Tax Set Up
- B. Proofing and Balancing Payroll
- C. Auditors' Questionnaire
- D. Correcting Errors
正解: C
質問 46
Which of the following does NOT represent a deductible business expense?
- A. Lodging while on business travel
- B. Golfing event following a business meeting
- C. Country club dues
- D. Dry cleaning charges while out of town on business
正解: C
質問 47
The final due date for the second quarter Form 941, assuming that the employer paid all taxes on time is:
- A. July 31
- B. August 10
- C. June 30
- D. July 10
正解: B
質問 48
Which of the following is not delegated to others?
- A. Accountability
- B. Authority
- C. Ability
- D. Responsibility
正解: A
質問 49
For IRS purposes, the payroll register should be retained for a period of not less than how many years?
- A. 0
- B. 1
- C. 2
- D. 3
正解: A
質問 50
Which of the following sets of data should be maintained on the payroll master file?
- A. Employer's date of incorporation
- B. Deductions made to satisfy an IRS levy
- C. Employee's prior employment history
- D. Name and address of benefits provider
正解: B
質問 51
As part of the implementation of a new payroll system, all transactions from the most recent actual payroll are processed in the new system prior to using the system to run payrolls. This is an example of what type of testing?
- A. ongoing
- B. back-up
- C. compliance
- D. parallel
正解: D
質問 52
With regard to employee's reported tips, the employer must:
- A. report tips as wages on Form W-2 and pay the employer portions of social security and Medicare taxes
- B. withholds and pays only the employees' portion of social security and Medicare taxes on tips
- C. report taxes on tips separately when making an employment tax deposit
- D. report and pay the employer portion of social security and Medicare taxes on the portion of cash tips above the federal minimum wage
正解: A
質問 53
Use of which of the following contributes to the security of the payroll system?
- A. Reversal entry
- B. Quality program
- C. Aggregate withholding
- D. Field level access restriction
正解: D
質問 54
FLSA coverage does not apply under which of the following conditions?
- A. All employees are part time workers
- B. Employees are minors under the age of 18
- C. Employer and employees are not engaged in interstate commerce
- D. Employees are paid $2.13 per hour
正解: C
質問 55
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