CPP-Remote 実際試験問題と解答 - 模擬練習 - 受験自信を増やす

Question No : 1
On what form must mistakenly paid wages, for which no repayment is made, be reported?

A.1099-R
B.W-2
C.W-4
D.1099-MISC

正解:

Question No : 2
Which of the following statements is CORRECT regarding a federal tax levy?

A.It does not have to be honored if any other garnishments have been served.
B.It is limited only by the amount of the employee's net pay
C.It is continued each pay period until a release of levy is received.
D.It requires a new order for each pay period.

正解:

Question No : 3
Which of the following generally does NOT represent compensable time under the FLSA?

A.Time sent in break room waiting for job instructions
B.Time spent cleaning up work area after normal shift
C.Overtime hours not authorized by the employer
D.Travel to a convention after normal working hours

正解:

Question No : 4
Which of the following would never be delegated to a manger's subordinates?

A.Accountability
B.Responsibility
C.Authority
D.All of the above

正解:

Question No : 5
For 2009, the mandatory rate of federal income tax withholding on supplemental wages in excess of $1 million is:

A.25%
B.35%
C.20%
D.28%

正解:

Question No : 6
Which of the following employees' wages is likely to be exempt from FICA?

A.A parent working for a child
B.A spouse working for a spouse
C.A statutory employee
D.A child under age 18 employed by a parent

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Question No : 7
How many hours prior to payday is it recommended that a direct deposit of wages be initiated with the ODFI?

A.8 hours
B.48 hours
C.24 hours
D.72 hours

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Question No : 8
Portability describes the attribute of software to:

A.Print output in duplex
B.Use telephone lines to communicate between physical locations
C.Use video and audio
D.Execute on other platforms without application code modifications

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Question No : 9
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.Overtime is due for hours worked over 40 in a workweek
D.Double time is required for work on holidays

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Question No : 10
Company deadlines for payroll data input documents are essential for:

A.timely processing of the payroll
B.guaranteeing that all information is processed
C.accurate entry of data
D.adequate auditing purposes

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Question No : 11
An employer that pays its state unemployment contributions after the due date of the Form 940 has its FUTA credit reduced by what percentage?

A.90.0%
B.5.4%
C.10.0%
D.6.2%

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Question No : 12
Transactions are recorded in chronological order into books of original entry called:

A.registers
B.journals
C.vouchers
D.invoices

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Question No : 13
A company has a gross payroll of $120,589.36. Federal taxes withheld are $24,117.87; combined social security and Medicare taxes withheld are $6,502.50.
What is the company's total tax liability for this pay period?

A.$37,122.87
B.$30.620.37
C.$42,568.04
D.$61,240.74

正解:

Question No : 14
A payroll department manager should assure:

A.appropriate training and equipment resources for staff members
B.an independent mission statement
C.top payment of staff
D.immediate enactment of employee suggestions

正解:

Question No : 15
Which of the following items determines the disposition of unclaimed wages?

A.federal law only
B.federal and state law
C.no recognized procedures exist
D.state law only

正解:

APA CPP-Remote 問題練習