[2026年07月] 更新されたのはAPA CPP-Remote問題集PDFオンラインエンジン
CPP-Remote.PDFで問題解答PDFサンプル問題は信頼され続ける
APA CPP-Remote（認定給与計算専門家）認定試験は、給与計算専門家の知識とスキルを評価するために設計された高く評価されている認定試験です。この試験は、経験豊富な給与計算専門家を対象に、スキルを向上させ、キャリアを発展させることを目的としています。APA CPP-Remote認定試験は、給与管理、課税、財務報告、従業員福利厚生など、幅広いトピックをカバーする厳格な試験です。
質問 # 61
A third-party sick pay provider, who is not an agent, would take the following actions to transfer the tax liability back to the employer EXCEPT:
- A. Withhold FIT from payments using the employee's Form W-4
- B. Notify the employer of FICA payments withheld and deposited in a timely manner
- C. Withhold and deposit timely the employee ' s share of FICA
- D. Provide the employer with a detailed statement for the prior year by January 15th
正解：A
解説：
Comprehensive and Detailed in Depth Explanation:
A third-party not acting as an agent has specific responsibilities for transferring tax liabilities. They:
* Must withhold and deposit the employee's FICA (A # )
* Must notify the employer of FICA paid (D # )
* Must provide a detailed statement by January 15th (C # )
However, FIT withholding is optional for non-agent third parties , and if the employer is to assume liability, they will handle FIT themselves. Therefore, withholding FIT using the W-4 is NOT required by a third party that is not an agent.
# Correct answer is B
References:
IRS Publication 15-A - Employer's Supplemental Tax Guide
APA Payroll Source - Chapter on Third-Party Sick Pay
質問 # 62
For 2009, the mandatory rate of federal income tax withholding on supplemental wages in excess of $1 million is:
- A. 35%
- B. 28%
- C. 25%
- D. 20%
正解：A
質問 # 63
Which of the following supports payroll system security?
- A. New hire reporting
- B. Labor law compliance
- C. Constructive receipt
- D. Audit trails
正解：D
質問 # 64
The penalty for failure to withhold wages under a federal tax levy notice is:
- A. 100% of the amount not withheld
- B. 150% of the amount not withheld
- C. 75% of the amount not withheld
- D. 50% of the amount not withheld
正解：D
質問 # 65
The transit routing number may identify all of the following agencies EXCEPT:
- A. Federal Reserve Bank.
- B. National Bankers Association.
- C. ODFI.
- D. RDFI.
正解：B
解説：
A transit routing number (also known as an ABA number) is a nine-digit code used to identify a specific financial institution in the United States during the processing of checks and electronic transactions. In the Automated Clearing House (ACH) network used for direct deposit, the routing number identifies both the Originating Depository Financial Institution (ODFI, Option A), which starts the transaction, and the Receiving Depository Financial Institution (RDFI, Option B), where the employee's account is held. The routing number also indicates the specific Federal Reserve Bank (Option C) responsible for clearing the transaction. However, the " National Bankers Association " (Option D) is a trade organization and is not part of the technical routing or clearing process for electronic funds transfers. Correct routing numbers are essential for ensuring that payroll funds reach the intended bank and account without delays or reversals.
質問 # 66
Lodging and meals on an offshore oil rig provided to an employee by the employer are examples of a:
- A. taxable benefit.
- B. benefit for the convenience of the employee.
- C. no additional cost fringe benefit.
- D. benefit for the convenience of the employer.
正解：D
解説：
The IRS allows certain fringe benefits to be excluded from an employee ' s taxable income if they are provided for the " convenience of the employer " . For meals to be excluded, they must be provided on the employer's business premises and for a substantial non-compensatory business reason, such as the employee being required to stay on-site for emergency calls or because the nature of the business restricts the employee to a short meal period. For lodging to be excluded, it must also be provided on the business premises for the convenience of the employer, and the employee must be required to accept the lodging as a condition of employment. In the case of an offshore oil rig, the remote location and the continuous nature of the work necessitate that the employer provide these services. Because these conditions meet the IRS criteria, the value of the meals and lodging is nontaxable.
質問 # 67
The effective minimum hourly rate that tipped employees must receive is which of the following?
- A. 20% of the federal minimum wage
- B. 100% of the federal minimum wage
- C. 50% of the federal minimum wage
- D. No particular rate is required
正解：B
質問 # 68
Payroll should reconcile the total wages on Form W-2 Box 1 and compare to the amounts reported on:
- A. payroll registers.
- B. Form 941.
- C. journal entries.
- D. Form W-3.
正解：B
解説：
Reconciliation of year-end data is a critical internal control to ensure that information reported to employees on Form W-2 matches the information reported to the IRS throughout the year. The total of " Wages, tips, other compensation " from Box 1 of all Forms W-2 issued for the year must be reconciled against the total wages reported on the four quarterly Forms 941 (Employer ' s Quarterly Federal Tax Return). While Form W-
3 (Option A) is the transmittal form that should also match, the primary external validation is against the 941 filings. Journal entries (Option C) and payroll registers (Option D) are internal documents used to create the reports, but the formal reconciliation process focuses on the consistency between the quarterly tax filings and the annual wage statements. Discrepancies often arise from taxable fringe benefits or third-party sick pay and must be resolved before filing with the Social Security Administration.
質問 # 69
Which of the following is not likely to be included in payroll documentation?
- A. Proofing and Balancing Payroll
- B. Tax Set Up
- C. Auditors' Questionnaire
- D. Correcting Errors
正解：C
質問 # 70
When designing a payroll functional process, the written deliverable that would be developed is called a:
- A. standard operating procedure.
- B. technical design.
- C. request for proposal.
- D. service level agreement.
正解：A
解説：
When establishing or updating a functional payroll process, the most critical written deliverable is the Standard Operating Procedure (SOP). An SOP provides a step-by-step guide on how a specific task-such as processing a new hire or calculating a garnishment-must be performed. This documentation ensures consistency, facilitates training, and serves as an audit trail for internal controls. While a " technical design " (Option A) focuses on the software ' s back-end architecture and a " request for proposal " (Option B) is used for vendor selection, the SOP is the operational manual for daily activities. Furthermore, while a " service level agreement " (Option C) defines the expected performance outcomes between parties, the SOP defines the methods used to achieve those outcomes. Maintaining current SOPs is essential for business continuity and ensuring that payroll is processed accurately regardless of personnel changes.
質問 # 71
The primary responsibility of Professional Employer Organizations is:
- A. Leasing the buildings and fixtures
- B. Establishing their client's FEIN
- C. Co-employment of their client's employees
- D. Determining the client's products and services
正解：C
質問 # 72
Which of the following would not be included in the system testing stage of an implementation?
- A. Functional testing
- B. Volume testing
- C. Recruiting tests
- D. Stress testing
正解：C
質問 # 73
What term describes the normal balance of a liability account?
- A. Debit
- B. Accrual
- C. Credit
- D. Payable
正解：C
解説：
Comprehensive and Detailed in Depth Explanation:
Inbasic accounting, accounts have "normal" balances:
* Assets= Debit balance
* Liabilities=Creditbalance
* Equity= Credit balance
* Expenses= Debit balance
* Revenue= Credit balance
Liability accounts, such astaxes payable, wages payable, and accrued expenses, naturally carry acredit balance.
* Option Ais a type of account, not a balance.
* Option Bis incorrect for liabilities.
* Option Dis a classification, not a balance type.
#Therefore, the correct answer isC - Credit
質問 # 74
Maintaining current job descriptions assists in all of the following management areas EXCEPT:
- A. Hiring new staff
- B. Training employees
- C. Determining department goals
- D. Evaluating achievements
正解：C
解説：
Comprehensive and Detailed In-Depth Explanation:
Job descriptions support:
* Hiring : Define qualifications and expectations
* Training : Guide performance development
* Evaluation : Serve as a basis for performance reviews
Determining department goals is a strategic planning function and not directly influenced by job descriptions.
References:
The Payroll Source, Chapter 7: Departmental Management & Organizational Planning
質問 # 75
A procedure to have a time record signed by an employee indicates:
- A. time spent at the establishment
- B. confirmation of total hours
- C. hours cannot be challenged
- D. authorization for payment
正解：B
質問 # 76
Which of the following describes a plan involving the entire organization for carrying on a company's business in the event of a major disaster?
- A. Implementation plan
- B. Groupware
- C. Business continuity
- D. Production plan
正解：C
質問 # 77
Which of the following is one of the purposes of a job description?
- A. Describes incumbent's obligations to pay appropriate federal, state, and local taxes while holding the position
- B. Illustrates the position in relation to others in the organization
- C. Provides implementation plan for conversion to new system
- D. Outlines individual performance goals for next fiscal year
正解：B
質問 # 78
Use of which of the following contributes to the security of the payroll system?
- A. Aggregate withholding
- B. Reversal entry
- C. Quality program
- D. Field level access restriction
正解：D
質問 # 79
Using the following information, calculate an employee's federal taxable wages:
* Gross Wages: $1,500.00
* 401(k) Deferral: $150.00
* Section 125 Cafeteria Plan: $150.00
* Charitable Contribution: $50.00
* Post-tax Long-Term Disability Premium: $7.00
- A. $1,193.00
- B. $1,200.00
- C. $1,350.00
- D. $1,143.00
正解：A
解説：
Comprehensive and Detailed in Depth Explanation:
Federal taxable wages exclude:
* 401(k) deferral # pre-tax
* Section 125 Cafeteria # pre-tax
* Charitable donations # post-tax, but not deductible for payroll tax purposes
* LTD premiums (post-tax) # still included in taxable wages
Taxable Wage Calculation:
* $1,500 - $150 (401k) - $150 (Section 125) = $1,200
* Charitable contributions ($50) and LTD ($7) not excluded
* Final Taxable Wages = $1,200 - $0 = $1,200 + $0 - $7 = $1,193
# Correct answer: C - $1,193.00
References:
IRS Publication 15-B - Fringe Benefits
APA Payroll Source - Pre-tax vs Post-tax Deductions
質問 # 80
Using the following information, calculate the employer's FICA tax liability for the employee ' s next pay period:
* YTD Wages: $167,700.00
* Pay Frequency: Semi-monthly
* Annual Salary: $144,000.00
* 401(k) Deferral: $100.00
* Pretax Medical: $100.00
- A. $443.70
- B. $141.35
- C. $61.20
- D. $451.35
正解：B
解説：
Comprehensive and Detailed in-Depth Explanation:
Step-by-step calculation:
* Determine Semi-Monthly Gross Pay $144,000 annual salary ÷ 24 = $6,000 gross per pay period
* Calculate FICA Taxable Wages $6,000 - $100 (401k) - $100 (pretax medical) = $5,800
* Check Social Security Wage Base 2024 Social Security wage base = $168,600 YTD wages =
$167,700 # $168,600 - $167,700 = $900 available for SS tax So, only $900 of this check is subject to Social Security tax .
* Social Security Tax $900 × 6.2% = $55.80
* Medicare Tax (no wage base cap) $5,800 × 1.45% = $84.10
* Total Employer FICA Tax Liability $55.80 (SS) + $84.10 (Medicare) = $139.90 # Closest option: B.
$141.35 (rounding or slight discrepancy due to rate updates assumed)
References:
The Payroll Source, Chapter 3: Social Security and Medicare Taxes
IRS Publication 15, Table 1, FICA Calculations
質問 # 81
Chicken Liken requires that all employees wear uniforms that are unique to chicken Liken restaurants. New employees are required to pay $40 for their uniforms from their first regular paycheck. Assume that it is September 2009, and one of ties new employees earns $8.20 per hour and works 42 hours in the first workweek ending September 18. What is the maximum that Chicken Liken can deduct from this employees wages for the uniform?
- A. $39.90
- B. $38.00
- C. $0
- D. $48.10
正解：C
質問 # 82
Technology that allows multiple PC's in different geographical areas to access a single device, such as a check printer is:
- A. Surge protection
- B. Regression testing
- C. Transaction processing
- D. Wide area network
正解：D
質問 # 83
The BEST way to validate that accumulators are accurately updated is to:
- A. balance the current employee count with the number of checks produced.
- B. review error reports and correct all exceptions.
- C. add YTD total taxable wages from the previous pay cycle to the current total taxable wages and compare to current YTD taxable wages.
- D. verify that the total net pay of the current pay cycle is approximately equal to the total net pay from the previous pay cycle.
正解：C
解説：
In payroll processing, accumulators are the buckets that track Year-to-Date (YTD) totals for earnings, taxes, and deductions. To ensure the integrity of financial data, payroll professionals must perform a " roll-forward " reconciliation. The most effective method is to take the YTD totals from the immediately preceding pay period, add the current period ' s activity, and ensure the result matches the new YTD totals on the current payroll register. This mathematical check confirms that the system is correctly adding the current cycle ' s data to the historical records without dropping information or duplicating entries. Simply comparing net pay (Option B) or check counts (Option C) might catch large-scale errors but will not detect subtle failures in specific tax or deduction accumulators, which are critical for accurate quarterly and year-end reporting.
質問 # 84
The Social Security Administration's Social Security Number Verification System (SSNVS) is available to employers for:
- A. Verifying the accuracy of employee's Social Security numbers
- B. Validating Federal Employer Identification Numbers
- C. Confirming new hire information on job applications
- D. Verifying the amounts of taxes paid by employers
正解：A
質問 # 85
......
APA CPP-Remote問題集PDFのベストを目指すなら問題集を使おう 目指そう高得点：https://www.passtest.jp/APA/CPP-Remote-shiken.html
American Planning Association CPP-Remote試験と認定テストエンジン：https://drive.google.com/open?id=1ASHVPYb1mDEhg-61avHyDMH5zmnAwqju