最適な練習法にはCPP-Remote問題集で素晴らしいCPP-Remote試験問題PDF [Q64-Q87]

最適な練習法にはCPP-Remote問題集で素晴らしいCPP-Remote試験問題PDF

更新された検証済みの合格させるCPP-Remote試験リアル問題と解答があります

質問 64
Beth, who works for Nugget Productions, is enrolled in the company's cafeteria plan. Beth adopts a child in august, and requests a change in her election under the cafeteria plan. What is the action that may be taken?

A. Nugget Products will suspend Beth's deduction until the first quarter
B. The employer will increase Beth's deduction retroactively to the child's date of birth
C. There can be no change to Beth's deduction until the first quarter
D. Beth may change her election due to the change in family status

正解: D

質問 65
Which of the following supports payroll system security?

A. Audit trails
B. Labor law compliance
C. Constructive receipt
D. New hire reporting

正解: A

質問 66
An employer may exclude a business reimbursement from income when the employee's expenses meet which of the following requirements?

A. Reimbursements are made with regular payroll
B. Expenses are business-related, substantiated, and excess advances are retained for future travel.
C. Expenses are business-related, substantiated, and excess advances are returned timely.
D. Expenses are substantiated and excess advances are returned

正解: C

質問 67
Which of the following statements describes a self-insured workers' compensation plan?

A. The individual employee is responsible for his own insurance
B. The state pays the workers' compensation payments
C. The employer funds the workers' compensation payments
D. The wages will continue as if the employee is still working

正解: C

質問 68
Which of the following is an example of a system edit?

A. An on-line message alerts the user that a 401(k) deduction percent higher than the company allows was entered.
B. A special panel or screen is used to input corrections
C. The system has an on-line report writer
D. The payroll specialist re-enters an employee's ZIP code

正解: A

質問 69
When paying supplemental wages along with regular wages WITHOUT specifying the amount of each, how would a company determine the amount of income tax to withhold from the supplemental wages if the employee has been paid no supplemental wages so far during the year and the supplemental wage payment is no more than $1,000?

A. Withhold a flat 25% from the supplemental wages and withhold from regular wages using the appropriate table.
B. Compute income tax withholding on the regular wages separate from the supplemental wages
C. Withhold income tax as if the total were a single payment for a regular payroll period.
D. Withhold a flat 25% from the supplemental wages.

正解: C

質問 70

What is the total amount that must be reported in box 14?

A. $23,582
B. $4,980
C. $ 0
D. $10,480

正解: C

質問 71
In a leasing arrangement, which of the following is not assumed by the leasing company?

A. Hiring of employees
B. Product research
C. Termination of employees
D. Payment of employees

正解: B

質問 72
Which of the following is most likely to be included in expenses on an organization's financial statement?

A. Wages payable in subsequent year
B. Wages payable in subsequent month
C. Cash
D. Company-matched Social Security tax paid to IRS

正解: D

質問 73
The proper handling of a stop payment includes all of the following steps EXCEPT:

A. documenting the reason for the transaction
B. cancelling the payment in the payroll system
C. reversing the direct deposit
D. notifying the bank account reconciliation employees

正解: C

質問 74
All of the following steps are required when initiating direct deposit for an employee EXCEPT:

A. pre-notification
B. getting authorization from the employee
C. receiving employee's bank account number
D. receiving financial institution routing number

正解: A

質問 75
An employer is allowed under deferral law to pay overtime for all hours worked over 80 in a biweekly period.
In what type of industry is this employer likely to be engaged?

A. Health care
B. Retail
C. State or local law enforcement
D. Manufacturing

正解: A

質問 76
Assuming that the moving expense was incurred in 2009, which of the following expense reimbursements is excludable from gross income?

A. Mileage for a pre-move house hunting trip
B. Mileage while moving from the old residence to the new
C. Travel expenses of spouse to search for new residence at new job location
D. Lodging expenses while waiting for the new home to be built

正解: B

質問 77
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 78
Which of the following is the primary purpose of an employee's performance review?

A. To present a comparison of the salary of the employee to that of others in the department
B. To convey the company's financial goals for the next fiscal year
C. To document the justification for terminating an employee
D. To encourage performance that is on task with established goals

正解: D

質問 79
If an employee working abroad with a tax home in a foreign country passes the "physical presence test," to what may the employee be eligible?

A. Employer-paid housing expenses
B. Income exclusions
C. Hardship allowance
D. Foreign service premium

正解: B

質問 80
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. Open systems
B. A password
C. A firewall
D. An interface

正解: D

質問 81
In 2009, an on-line payroll system alerts the payroll specialist entering data that an employee has a birth date of 1996 or after. What might this indicate?

A. A special Form W-4 is required each year for that employee
B. Employee is exempt from federal income tax
C. Employee may have been hired in violation of child labor laws
D. The employer may be able to suspend deductions of Social Security and Medicare

正解: C

質問 82
Which of the following is not a by-product of documentation?

A. Consistency
B. Firewall violation prevention
C. Reference material
D. Simplified training

正解: B

質問 83
In keeping with internal control best practices, which of the following would probably not be included in the job description of a payroll specialist?

A. Preparing requisition for remitting child support deductions
B. Reconciling payroll bank account
C. Entering employee tax jurisdiction information from Form W-4
D. Verifying proper authorization appears on change documents

正解: B

質問 84
Which of the following is not likely to be in the skills set needed for a manager?

A. Planning
B. Organization
C. Communications
D. Partiality

正解: D

質問 85
Under the existing NACHA rules, amounts transmitted to the RDFI by 5:00 p.m. the day before payday must be posted to employees' accounts no later than: