2023年最新の100%無料FPC-Remote日常練習試験には134問があります
FPC-Remote試験資料APA学習ガイド
APA FPC-Remote（基本的な給与証明書）試験は、給与処理および関連分野の専門知識を実証したい給与の専門家向けに設計された認定試験です。この試験は、給与の知識のベンチマークとして認識されており、American Payroll Association（APA）によって管理されています。 FPC認定は、給与計算の実践と手順の強固な基盤を実証するエントリーレベルの認定です。
質問 # 35
All of the following issues are concerns of external auditors except:
- A. material misstatements of financial statements
- B. safeguarding of the firms financial assets
- C. risks to the companys financial well being
- D. efficiency of payroll procedures
正解：D
質問 # 36
A superintendent of schools who will be 49 years of age on Dec 31 2020 earns $100,000. his school district has a 403b plan. what is the maximum that he can contribute to this plan before taxes in 2020?
- A. $26,000
- B. $25,000
- C. $19,000
- D. $19,500
正解：D
質問 # 37
What is the effect on an employees income when the employer pays that employees share of social security and medicare taxes on a fringe benefit?
- A. there is no change
- B. the taxes paid by the employer are considered income to the employee
- C. there are no ss or medicare taxes on fringe benefits
- D. the amount of the fringe benefit is included in the employees income
正解：D
質問 # 38
An employer maintains its employee master file in computer files. which of the following statements is true?
- A. there is no federal requirement to update the data monthly
- B. under federal law, the employer is required to keep a backup of these records
- C. employment records must be kept for 7 years
正解：A
質問 # 39
An employee earns $1,000 weekly. his deductions are $174 for federal income tax, $62 for social security tax, and $14.50 for medicare tax. He is not supporting another family and has never been in arrears in his child support payments. What is the maximum child support payment that can be withheld from his wages?
- A. $600
- B. $500
- C. $449.70
- D. $500.18
正解：C
質問 # 40
What does an employer use to calculate the amount to withhold for an IRS tax levy?
- A. net pay
- B. disposable pay
- C. take home pay
- D. taxable wages
正解：C
質問 # 41
Privacy of employee info should be a top priority of the payroll manager, but not necessarily a top priority of the payroll staff.
- A. false
- B. true
正解：A
質問 # 42
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. empathy
- B. reliability
- C. responsiveness
- D. assurance
- E. tangibles
正解：B
質問 # 43
Internal control procedures include all of the following except:
- A. rotation of duties
- B. account reconciliation
- C. segregating jobs
- D. system interfaces
正解：D
質問 # 44
For her 10 years of service, an employee was given a gold necklace valued at $100. Which of the following is true?
- A. the gift is tax free
- B. the gift must be included in her taxable compensation
- C. only social security and medicare tax should be withheld on the fair market value of the award
- D. only federal income tax should be withheld on the fair market value of the award
正解：A
質問 # 45
Which of the following employee benefits is taxable compensation?
- A. workers compensation benefits
- B. health savings account
- C. sick pay
- D. qualified transportation fringes
正解：C
質問 # 46
All of the following statements are correct regarding online processing EXCEPT:
- A. the system is interactive
- B. the data is changed immediately
- C. the data to be processed may be abtched
- D. the operator can communicate with the system as the fata is being processed
正解：D
質問 # 47
Assume that a deposit is due on Weds, but this is a non-banking day. to be considered made timely, the employers deposit of federal payroll taxes must be made on or before the close of business on:
- A. monday
- B. friday
- C. thursday
- D. tuesday
正解：C
質問 # 48
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. it will be added to his taxable income
- B. the amount is forfeited
- C. he can use it to buy an additional benefits
- D. it will carry over to the next year
正解：B
質問 # 49
One of the options in an employee's cafeteria benefit plan is a dependent care flexible spending account. He earmarked $100 per month to the account to pay for child care but spend 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. it will be added to his taxable income
- B. he can use it to "buy" ab additional benefit
- C. the amount is forfeited
- D. it ill carry over to the next year
正解：C
質問 # 50
Which of the following is the best method of guarding against phantom employees?
- A. validity edits
- B. monthly bank reconciliation
- C. physical payout
- D. audit trails
正解：C
質問 # 51
What federal taxes, if any, must the salesperson's employer withhold for his personal use of the company vehicle?
- A. social security and medicare tax only
- B. no taxes are required to be withheld
- C. federal income tax only
- D. federal income tax, social security tax, and medicare tax
正解：A
質問 # 52
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. single/married filing separately, entry in step 3 for one dependent
- C. married filing jointly, no entries in steps 2,3,4
- D. single/married filing separately, no entries in steps 2,3,4
正解：D
質問 # 53
Which of the following plans can discriminate in favor of highly compensation employees?
- A. defined contribution plans
- B. nonqualified deferred compensation plans
- C. section 125 plans
- D. 401k plans
正解：B
質問 # 54
How would each of the following be posted?
- A. decrease in liability account
- B. decrease an asset account
- C. increase in asset account
- D. increase a revenue account
- E. increase an expense account
正解：A、B、C、D、E
質問 # 55
For a payment after the employee's death in the year of the death, what taxes, if any, will be withheld?
- A. no taxes will be withheld
- B. social security and medicare taxes only
- C. federal income tax only
- D. both federal income and social security and medicare taxes
正解：B
質問 # 56
A waitress is paid $2.25 per hour and she receives $225 in tips during the week. She works 4o hours per week.
Which of the following is true?
- A. her base salary must be raised to $3 per hour to comply with fed min wage requirements.
- B. her base pay must be increase to $4.5 per hour after a 90 day training period.
- C. she must be paid $5.12 per hour by her employer
- D. her employer is allowed to reduce her cash wage to no less than $2.13 per hour
正解：D
質問 # 57
All of the following are reasons payroll keeps records except:
- A. demonstrate security of payroll
- B. compliance with laws
- C. demonstrate accuracy of paychecks
- D. periodic reporting
正解：A
質問 # 58
Payroll documentation accomplishes all of the following goals EXCEPT:
- A. ensuring that procedures are followed
- B. simplifying training
- C. ensuring uniformity
- D. providing a reference tool
正解：A
質問 # 59
When does an exempt W4 expire?
- A. at the end of each quarter
- B. it continues as long as the ee is subject to ss tax
- C. dec 31 each year
- D. Feb 15 of next year
正解：D
質問 # 60
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APA FPC-Remote認証試験は、給与の分野における包括的で権威ある認証プログラムです。この試験は、幅広い給与計算のトピックをカバーしており、候補者の基本的な給与の原則、連邦および州の規制、コンプライアンス、ベストプラクティスに関する知識と理解を評価するように設計されています。この認定は、米国給与協会によって授与され、雇用主と仲間によって給与の卓越性のマークとして認められています。給与計算でのキャリアを前進させようとしている場合、APA FPC-Remote認証試験は間違いなく検討する価値があります。
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