CPP-Remote無料問題集「APA Certified Payroll Professional」

質問 1

A credit balance in a tax liability account at quarter end means that:

（A）A refund is due from the IRS

（B）All tax withholding was not remitted

（C）The employer is a monthly depositor

（D）An estimated tax deposit was made

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 2

When wages are considered abandoned, employers must file a report containing all of the following information EXCEPT:

（A）employee's name

（B）amount of check

（C）payment date

（D）employee identification number

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 3

Forecasting the costs and revenues associated with projects is BEST described as:

（A）Accrual accounting

（B）Cost accounting

（C）Budget planning

（D）Financial analysis

正解：B 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 4

Employees are eligible for all of the following benefits through the Railroad Retirement Tax Act EXCEPT:

（A）Retirement

（B）Disability pay

（C）Survivor

（D）Workers' compensation

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 5

All of the following characteristics are indicative of good customer service EXCEPT:

（A）Expressing empathy and respect

（B）Projecting confidence with information

（C）Responding promptly to customers

（D）Responding when resolution is known

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 6

Housing expenses eligible for the foreign housing exclusion include all of the following EXCEPT:

（A）Utilities

（B）Domestic labor

（C）Rent

（D）Personal property insurance

正解：B 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 7

Using the percentage method, calculate the net pay for an exempt employee using the following information:
* Total YTD wages: $115,000.00
* Annual salary: $130,000.00
* Pay frequency: Biweekly
* 2019 Form W-4: Married, 3 allowances
* 401(k) deferral: 10% of salary

（A）$3,740.48

（B）$3,477.44

（C）$3,729.98

（D）$4,144.88

正解：C 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 8

To confirm the payroll system is functioning properly, which of the following routine processes is used?

（A）Reconcile payroll register to inputs

（B）Conduct gap analysis

（C）Execute data sampling strategy

（D）Perform parallel testing

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 9

The process of planning an implementation project consists of all the following activities EXCEPT:

（A）Analyzing available resources

（B）Defining goals and objectives

（C）Evaluating costs

（D）Conducting user training

正解：D 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

質問 10

All of the following data items should be included in the Employee's Master File EXCEPT:

（A）Shift differential

（B）Seniority date

（C）Form W-4 elections

（D）Home address

正解：A 解答を投票する

解説: (JPNTest メンバーにのみ表示されます)

CPP-Remote 無料問題集「APA Certified Payroll Professional」

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