APA CPP-Remote 問題練習

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

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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.

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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

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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

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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%

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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

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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

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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

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