[2025年06月] 検証済みAPA試験問題集でFPC-Remote試験学習ガイド
ベスト品質のAPA FPC-Remote試験解答リアル練習試験問題集で[2025]
APA FPC-Remote（基本的な給与証明書）認定試験は、給与のコンプライアンス、処理、および管理に関する給与の専門家の知識と専門知識を示す広く認識されている資格情報です。この試験は、連邦および州の給与規制、給与計算、給与計算、および給与システムに関する候補者の理解を評価するように設計されています。この試験は、給与の基礎、給与計算、給与税の源泉徴収、給与報告、給与計算システムとテクノロジーなどのさまざまなトピックをカバーする150の複数選択の質問で構成されています。試験はオンラインで提供されており、試験中にプロクターが出席する必要があります。
APA FPC-Remote 試験は、インターネットにアクセスできる場所ならどこからでも受験できるオンラインリモートプロクター付き試験です。試験は、3時間以内に回答しなければならない150問の多肢選択問題から構成されています。問題は、給与の概念、法律、規制に関する知識をテストするように設計されています。試験は厳格で、候補者は400点中300点以上を獲得する必要があります。
質問 # 54
Employees may report tips to the employer using:
- A. Form 940
- B. Form 941
- C. Form 4070
- D. Form 8027
正解：C
解説：
Employees report tips using IRS Form 4070 to their employer.
Form 940 reports FUTA taxes, not tips.
Form 941 reports quarterly payroll taxes, not tips.
Form 8027 is used by large employers to report tip allocation, NOT individual reporting.
Reference:
IRS Publication 531 (Reporting Tip Income)
質問 # 55
Employers can take advantage of all of the following affordability safe harbors set forth in the ACA regulations EXCEPT:
- A. Section 530
- B. Rate of pay
- C. The federal poverty line
- D. Form W-2 wages
正解：A
解説：
ACA affordability safe harbors include (A), (C), and (D), but NOT Section 530 (B), which relates to independent contractor classification.
Reference:
Affordable Care Act Compliance Guide
質問 # 56
A semiweekly depositor accumulates a payroll tax liability of $49,000.00 on Thursday. The next day, the company has bonus payroll with a tax liability of $120,200.00. Calculate the amount of tax deposit and its due date.
- A. $169,200.00 on the following Wednesday
- B. $169,200.00 on the following Monday
- C. $120,200.00 on the following Monday; $49,000.00 on the following Wednesday
- D. $120,200.00 on the following Friday; $49,000.00 on the following Wednesday
正解：B
解説：
* As a semiweekly depositor, if the tax liability exceeds $100,000 in a single day, the employer must deposit the full amount by the next business day.
* The combined liability of $169,200 must be deposited on Monday.
References:
* IRS Publication 15 (Federal Deposit Rules)
質問 # 57
All of the following elements are part of the control process EXCEPT:
- A. Batch Totals
- B. Unauthorized Overtime
- C. Balancing and Reconciliation
- D. System Edits
正解：B
解説：
Comprehensive and Detailed Explanation:Thepayroll control processensures accuracy and compliance by verifying records, preventing fraud, and reconciling financial transactions.
* Batch Totals (Option A)- Used to verifytransaction accuracy.
* System Edits (Option B)- Automated controls toprevent errors.
* Balancing & Reconciliation (Option D)- Ensures payrollmatches financial records.
* Option C (Unauthorized Overtime) is incorrectbecauseovertime management is an operational issue, not a control process.
Reference:
Payroll.org - Payroll Audit and Internal Control Procedures
IRS - Payroll Recordkeeping and Compliance Guide
質問 # 58
What is the employer's social security tax rate in 2020?
- A. 1.45%
- B. 7.65%
- C. 12.4%
- D. 6.2$
正解：D
質問 # 59
All of the following are supplemental wages EXCEPT:
- A. fringe benefits
- B. salary
- C. commission
- D. bonus
正解：B
質問 # 60
Which of the following documents listed on Form I-9 can be used to establish both an employee's identity and employment eligibility?
- A. S. Citizenship and Immigration Services (USCIS) - Form I-9 Instructions
- B. Voter's Registration Card
- C. U.S. Passport
- D. Social Security Card
- E. Driver's License
正解：C
質問 # 61
Which of the following plans can discriminate in favor of highly compensation employees?
- A. 401k plans
- B. defined contribution plans
- C. nonqualified deferred compensation plans
- D. section 125 plans
正解：C
質問 # 62
What information is reported to the IRS on Form 1094-C?
- A. Employee FITW
- B. Payments made to the beneficiary of a deceased employee
- C. FUTA wages
- D. Basic employer information and number of employees
正解：D
解説：
* Form 1094-C is used by employers under the Affordable Care Act (ACA) to report employer health coverage information.
* Itincludes basic employer details, employee counts, and ACA compliance data.
* Employee FITW (B), FUTA wages (C), and deceased employee payments (D) are NOT reported on Form 1094-C.
References:
* IRS Form 1094-C Instructions
* ACA Compliance Guidelines (Payroll.org)
質問 # 63
When an employee fails to cash a payroll check and the employer cannot locate the employee, the Payroll Department should:
- A. Void the check and process a Form W-2c for the employee.
- B. Use company policy and state law to determine the process of submitting the unclaimed wages to the state agency.
- C. Make a journal entry to post to a cash account as forfeited earnings.
- D. Use company policy and federal law to determine the process of submitting the unclaimed wages to the IRS.
正解：B
解説：
Comprehensive and Detailed Explanation:
Unclaimed wages (also known as escheat wages) must be handled according to state escheatment laws. Each state has its own rules about how long employers must hold unclaimed wages before remitting them to the state's unclaimed property division.
Option A is incorrect because voiding the check does not resolve the issue of unclaimed wages, and Form W-2c is used for correcting tax information, not handling unclaimed wages.
Option B is incorrect because unclaimed wages cannot be posted as forfeited earnings without proper reporting to the state.
Option C is incorrect because escheatment laws are governed at the state level, not federal.
Reference:
Payroll.org - Unclaimed Wages and Escheatment Guidelines
State Escheatment Laws and Compliance Regulations
質問 # 64
which of the following plans applies only to employees of public schools, colleges and universities, and public charities?
- A. 457b
- B. 401k
- C. both b and c
- D. 403b
正解：D
質問 # 65
The process used to verify and validate payroll system edits or warnings is called:
- A. Balancing and reconciliation.
- B. Gap analysis.
- C. Evaluating system performance.
- D. Periodic data auditing and sampling.
正解：A
解説：
* Balancing and reconciliationensures payroll data isaccurate, consistent, and matches financial records.
* Gap analysis(A) is used to compare actual vs. expected performance.
* Evaluating system performance(C) focuses on efficiency, not data verification.
* Periodic auditing (D)is important but not the primary method of payroll validation.
References:
* Payroll Balancing & Reconciliation Guidelines (Payroll.org)
質問 # 66
Which of the following data elements is needed to calculate an employee's net pay from gross pay?
- A. Rate of pay
- B. Shift differential
- C. Withholding status
- D. Hours worked
正解：C
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 # 67
Based on the following information, calculate the employee's gross wages for the workweek under the FLSA.
- A. $810.00
- B. $742.50
- C. $825.00
- D. $692.50
正解：B
解説：
Step 1: Calculate regular wages
40 hours × $10.00 = $400.00
Step 2: Calculate overtime wages
10 hours × ($10.00 × 1.5) = $150.00
Step 3: Calculate piece-rate earnings
35 units × $5.00 = $175.00
Step 4: Total gross pay
$400.00 + $150.00 + $175.00 = $742.50
Reference:
FLSA Overtime Calculation Guide (DOL)
質問 # 68
Which of the following statements is correct regarding section 125 plans?
- A. at the end of the plan year, employees receive cash payments for amounts remaining
- B. benefits can be changed during the plan year if there is a qualified change in status
- C. any benefits received in cash are not taxed
- D. employees working 10 hours a week or more must be included in the companys section 125 plan
正解：B
質問 # 69
The DOL can issue fines for all the following violations EXCEPT:
- A. Overtime
- B. Child Labor
- C. Sick Leave
- D. Minimum Wage
正解：C
解説：
Comprehensive and Detailed Explanation:TheDepartment of Labor (DOL)enforces violations related to:
* Overtime (A)- Under theFair Labor Standards Act (FLSA).
* Child Labor (C)- Protecting workers underage 18.
* Minimum Wage (D)- Enforcing thefederal minimum wage.
* Option B (Sick Leave) is incorrectbecause the DOLdoes not regulate paid sick leave at the federal level.
Sick leave laws vary by state, but there isno federal mandaterequiring paid sick leave.
Reference:
FLSA - Wage and Hour Division (DOL) Enforcement
Payroll.org - Federal and State Payroll Compliance
質問 # 70
Which organization should be contacted when placing a stop payment on a check?
- A. FDIC
- B. RDFI
- C. NACHA
- D. ODFI
正解：D
解説：
ODFI (Originating Depository Financial Institution) is responsible for initiating payroll transactions, including stop payments.
RDFI (Receiving Depository Financial Institution) receives funds but does not control stop payments.
NACHA (National Automated Clearing House Association) sets ACH rules but does not process transactions.
FDIC (Federal Deposit Insurance Corporation) insures bank deposits but does not handle payment stops.
Reference:
NACHA Operating Rules & Guidelines
Payroll Banking & ACH Processing Guide (Payroll.org)
質問 # 71
Payroll liability tax accounts should be reconciled at LEAST once a:
- A. Month
- B. Quarter
- C. Year
- D. Week
正解：A
解説：
Comprehensive and Detailed Explanation:Payroll liabilities (taxes, deductions, and withholdings) must be reconciledregularly to prevent errors and ensure compliance.
* Best practice is monthly reconciliation (Option B)to ensure:
* Payroll taxes matchgeneral ledger accounts.
* Deposits are made on time toavoid IRS penalties.
* Payroll liability accounts are balanced beforequarterly tax filings.
* Option A (Weekly)is impractical unless payroll runs very frequently.
* Option C (Quarterly) and Option D (Yearly) are too infrequentand may result in tax errors or compliance issues.
Reference:
Payroll.org - Payroll Tax Liability Reconciliation Best Practices
IRS - Payroll Tax Deposit and Reporting Compliance
質問 # 72
The types of accounts used by businesses to classify transactions are:
- A. Inventory, Revenue, Equity, and Cash
- B. Asset, Expense, Revenue, Inventory, and Equity
- C. Asset, Liability, Expense, Revenue, and Equity
- D. Revenue, Expense, Cash, and Net Income
正解：C
解説：
Comprehensive and Detailed Explanation:Business transactions are classified usingfive 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 incorrectbecause "Inventory" is atype of asset, not a separate category.
* Option C is incorrectbecause "Cash" is asubcategory of assets, not a primary account type.
* Option D is incorrectbecause "Net Income" is the result ofrevenues minus expenses, not a separate account category.
Reference:
GAAP Accounting Principles - Types of Accounts
Payroll.org - Payroll Accounting Classification
質問 # 73
An employee clocked in for work at 8:07 a.m. and out at 4:08 p.m. According to the DOL policy on rounding work hours, which of the following recorded hours are CORRECT?
- A. 8:15 a.m. to 4:00 p.m.
- B. 8:00 a.m. to 4:15 p.m.
- C. 8:15 a.m. to 4:15 p.m.
- D. 8:00 a.m. to 4:00 p.m.
正解：B
解説：
Comprehensive and Detailed Explanation:UnderFair Labor Standards Act (FLSA) rounding rules, employers may round employee timeto the nearest 15-minute incrementusing the7-minute rule:
* If an employee clocks inbefore the 7-minute mark, rounddown.
* If an employee clocks inafter the 7-minute mark, roundup.
Employee's actual times:
* Clock in: 8:07 a.m.# Roundeddown to 8:00 a.m.
* Clock out: 4:08 p.m.# Roundedup to 4:15 p.m.
Thus, the correct answer isD. 8:00 a.m. to 4:15 p.m..
Reference:
DOL - FLSA Rounding Rules for Payroll Timekeeping
Payroll.org - Timekeeping Compliance Best Practices
質問 # 74
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 # 75
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. $689.00
- B. $908.70
- C. S. Department of Labor - CCPA Garnishment Rules
- D. $768.90
- E. $838.80
正解：D
解説：
Payroll.org - Child Support Withholding Guidelines
Explanation:
Comprehensive and Detailed Explanation:
Under the Consumer Credit Protection Act (CCPA):
If the employee supports a second family and is in arrears, the maximum garnishment limit is 55% 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 is B. $768.90.
質問 # 76
......
正真正銘のベスト材料FPC-Remote：https://www.passtest.jp/APA/FPC-Remote-shiken.html
FPC-Remoteテストエンジン練習試験：https://drive.google.com/open?id=1GXU_Gypo7XU9uWl2Hzs2DlDaVtQedfKu