FPC-Remote試験正確な問題集、学習ノートと理論 [2024年06月]
100%高得点合格保証FPC-Remote無制限134解答
質問 # 69
Prior to beginning work for a company, a chemical engineer signed a contract stating that she agreed to work as an independent contractor. she performs all her duties in the companys laboratories, works under the companys direction, and maintains regular office hours. what is her status?
- A. independent contractor under common law
- B. employee
- C. independent contractor under reasonable basis test
正解：B
質問 # 70
For a payment after the employees death in the year AFTER the death, what taxes, if any, will be withheld?
- A. federal income tax only
- B. social security and medicare taxes only
- C. no taxes will be withheld
- D. federal income and social security and medicare taxes
正解：C
質問 # 71
Which plan is specifically set up for government employees?
- A. 403b plan
- B. 457b plan
- C. nonqualified deferred compensation plan
- D. 401k plan
正解：B
質問 # 72
Checking inputs or outputs against predetermined constraints is called:
- A. internal control
- B. system safeguard
- C. parallel test
- D. validity edit
正解：D
質問 # 73
When an employee lives and works in the same state, the employer withholds income tax for that state.
- A. False
- B. TRUE
正解：B
質問 # 74
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. married filing jointly, no entries in steps 2,3,4
- C. single/married filing separately, no entries in steps 2,3,4
- D. single/married filing separately, entry in step 3 for one dependent
正解：C
質問 # 75
Salaries earned but not yet paid in the current month must be recorded as:
- A. debit to cash
- B. debit to salary expense
- C. credit to salary expense
- D. debit to salary payable
正解：B
質問 # 76
Payroll must withhold federal income tax from:
- A. contributions to 457b plans
- B. contributions to 401k plans
- C. contributions to ROTH 401k plans
- D. contributions to nonqualified deferred compensation plans
正解：C
質問 # 77
A company is located in a state with no state or local income taxes. when grossing up holiday bonuses for employees who have already earned more than $137,700 but less than $175,000 the payroll department should divide the amount of the bonus by what percentage?
- A. 67.35%
- B. 75%
- C. 76.55%
- D. 71.55%
正解：C
質問 # 78
The statue of limitation for correcting a form 941 is:
- A. april 15 following the year error was discovered
- B. whenever discovered, up to 7 years
- C. april 15 3 years after the close of tax year error was made
- D. due date of 941 form for quarter in which error was discovered
正解：C
質問 # 79
All of the following types of compensation are included in calculating an employees regular rate of pay for overtime purposes except:
- A. shift premiums
- B. production bonus of $15
- C. 4 hours paid but not worked
- D. 4% cost of living adjustment
正解：C
質問 # 80
Whichcafeteria plan are authorized by what Internal Revenue Code Section?
- A. 403b
- B. 457b
- C. 401k
- D. 0
正解：D
質問 # 81
The integrity of the data can be verified by:
- A. balancing and reconciliation
- B. system edits
- C. validity checks
正解：A
質問 # 82
Which of the following statements about the FLSA overtime requirements is correct?
- A. employer must pay overtime for hours worked on federal holidays
- B. an employer may establish one workweek for clerical employees and another for assembly workers
- C. employers must pay overtime when employees work more than 8 hours in a workday
- D. an employer's workweek must coincide with the calendar week
正解：B
質問 # 83
All of the following statements are correct regarding online processing EXCEPT:
- A. the data is changed immediately
- B. the system is interactive
- C. the operator can communicate with the system as the fata is being processed
- D. the data to be processed may be abtched
正解：C
質問 # 84
Every month, all of the following records are reconciled EXCEPT:
- A. master record of payments
- B. payroll bank checking account
- C. validity edits
- D. payroll liability accounts
正解：C
質問 # 85
When does an exempt W4 expire?
- A. Feb 15 of next year
- B. at the end of each quarter
- C. dec 31 each year
- D. it continues as long as the ee is subject to ss tax
正解：A
質問 # 86
The federal minimum wage is used when figuring the amount to withhold for a creditor garnishment
- A. False
- B. TRUE
正解：B
質問 # 87
Actions that control the staff in order to protect the company against fraud include all of the following except:
- A. rotate assignemtns
- B. physical payouts
- C. segregate job duties
- D. restrict system access
正解：B
質問 # 88
In what part of a 2020 form w4 does an employee claim dependents?
- A. dependents are not claimed on form W4
- B. step 3
- C. writing below step 4c
- D. step 2
正解：B
質問 # 89
If an employee provides an invalid form w4, the employer must:
- A. accept the form until the employee completes a new form.
- B. refuse to accept the form
- C. implement the form and notify the IRS
- D. implement the form as is
正解：B
質問 # 90
What is a general ledger?
- A. the first place transactions are recorded
- B. a summary of transactions by date
- C. a chronological record of daily transactions
- D. a record of transactions by account
正解：D
質問 # 91
A financial transaction is first posted in your organizations:
- A. chart of accounts
- B. journal
- C. balance sheet
- D. ledger
正解：B
質問 # 92
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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。
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