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質問 120
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. $938.40
- B. $731.40
- C. $898.60
- D. $888.40
正解: D
質問 121
Sally's department was scheduled to work from 8:00 a.m. until 5:00 p.m. It was announced to all employees that a severe winter storm was expected to reach the city between 4:00 p.m. and 5:00 p.m. Employees of Sally's department asked if they, like most other departments, would be allowed to leave work at 3:00 p.m. to avoid being caught in the storm. Sally was sympathetic, but after much discussion denied the request, stating that the policy was clear that employees were to remain on duty until 5:00 p.m. Which of the following management styles is Sally demonstrating?
- A. Bureaucratic
- B. Diplomatic
- C. Autocratic
- D. Participative
正解: B
質問 122
For how many years must the employer's copy of Form 940 be retained?
- A. 0
- B. 1
- C. 2
- D. 3
正解: B
質問 123
Which of the following does not meet the federal definition of supplemental wages?
- A. Holiday pay
- B. Certain stock awards
- C. Paid sick leave
- D. Commissions
正解: A
質問 124
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. back-up
- B. parallel
- C. compliance
- D. ongoing
正解: B
質問 125
Which of the following would not be included in the planning stage of a system implementation?
- A. Defining the project's goals and objective
- B. Determining resources needed for the project
- C. Documenting the new software
- D. Creating a task list
正解: C
質問 126
If an employee fails to furnish the employer with a Form W-4, the employer is required to withhold federal income tax at the rate of:
- A. Married and 2 allowances
- B. Single and 1 allowance
- C. Single and 0 allowances
- D. Married and 0 allowances
正解: C
質問 127
What is the difference between policy and a procedure?
- A. None, they serve the same purpose
- B. Policies can be overridden; procedures may not
- C. Procedures need to be documented; policies do not
- D. Policies are rules; procedures are instructions
正解: D
質問 128
In maintaining a payroll system, change control refers to:
- A. Creating a new system in a merger or acquisition
- B. Separation of functions according to accounting standards
- C. Entering new data to an employee's record
- D. Procedures to test and schedule changes before they are put into production
正解: D
質問 129
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. 30 days
- B. 90 days
- C. 60 days
- D. 45 days
正解: C
質問 130
Employee data need not be entered in both the payroll system and the time and attendance system when which of the following is used?
- A. A firewall
- B. A password
- C. Open systems
- D. An interface
正解: D
質問 131
The rate of withholding in 2009 on qualified pension distributions made directly to employees is:
- A. 27%
- B. 20%
- C. 30%
- D. 15%
正解: B
質問 132
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. $0
- B. $557.44
- C. $173.04
- D. $57.72
正解: A
質問 133
A manager who embraces the theory of situational leadership is most likely to emphasize:
- A. Quick decision making and prompt reaction to events
- B. Versatility in the approach used in dealing with subordinates
- C. The need for employees to have freedom in getting their work done
- D. Strict adherence to all company policies and procedures
正解: B
質問 134
Flawless Flower Shops accepts payments for flowers and local delivery from customers anywhere in the United States. The employees of Flawless typically work 6 days a week. How must they be compensated?
- A. Overtime must be paid on a daily basis
- B. Compensatory pay is allowed for hours over 80 in a biweekly pay period
- C. Double time is required for work on holidays
- D. Overtime is due for hours worked over 40 in a workweek
正解: D
質問 135
What does it mean if, at the end of an accounting period, a company has a debit balance in a liability account?
- A. The company has not yet paid the third party
- B. The company has under-deposited taxes withheld from employee wages
- C. The company has withheld too much from the employee
- D. The company has paid to a third party more than was withheld from the employee
正解: D
質問 136
Employee Cindy's employer remits to her payment of $620 in 2009 for substantiated meal expenses she incurred while moving from her old residence to her new work location. How should this reimbursement be reported on Cindy's 2009 federal W-2?
- A. Box 1 only
- B. Boxes 1, 3, 5, and 12
- C. Boxes 1, 3, and 5
- D. Box 12 only
正解: C
質問 137
The obligations of the common paymaster include:
- A. Absorbing the employer tax expenses for the individuals employed concurrently by the related corporations
- B. Deducting from its corporate tax return the salary and wage expenses for all of the individuals employed concurrently by the related corporations
- C. Depositing and reporting the taxes withheld from the individuals it pays who are concurrently employed by the related corporations
- D. Absorbing the salary expenses for the individuals employed concurrently by the related corporations
正解: C
質問 138
Employee Dan, a sales representative, is reimbursed for business travel expenses incurred for out-of-town trips. Dan completes an expense report each month showing the date expenses were incurred and receipts substantiating the amount of the expenses. In August, Dan's employer reimbursed travel expenses of $500 for meals, $1,200 for hotels, and $900 for airfare. Choose the answer that properly reflects the income Dan must declare and the corporate tax deduction that Dan's employer may claim
- A. Dan's income =$500; Employer's deduction = $2,350
- B. Dan's income =$0; Employer's deduction = $2,350
- C. Dan's income =$250; Employer's deduction = $2,600
- D. Dan's income =$0; Employer's deduction = $2,600
正解: B
質問 139
Copies of the production files and most recent payroll transactions are sent nightly to the parent company in a remote location. this practice is part of what type of plan?
- A. maintenance
- B. security
- C. control
- D. disaster recovery
正解: D
質問 140
Which of the following would not be included in the Needs Analysis stage of a system evaluation?
- A. Review of the current system
- B. Defining the company's technical direction
- C. Creating a current cost model
- D. System testing
正解: D
質問 141
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