FPC-RemoteのPDF問題集で2023年10月20日最近更新された問題 [Q15-Q33]

質問15、 Which tax withholidng method uses the average earnings for one pay period to determine the withholding per pay period?

質問16、 Accounting data beings with a transaction. this information is first posted:

質問17、 All of the following types of compensation are included in calculating an employees regular rate of pay for overtime purposes except:

質問18、 A record of the business transactions by account is found in the:

質問19、 Salaries earned but not yet paid in the current month must be recorded as:

質問20、 A receptionist has agreed to work afternoons at the company until the company can find a full time replacement. what is the receptionists status?

質問21、 Assume that a deposit is due on Weds, but this is a non-banking day. to be considered made timely, the employers deposit of federal payroll taxes must be made on or before the close of business on:

質問22、 An employee was sick the last week in december. his paycheck, dated dec 31, 2020 was held for him until he returned to work on Jan 6, 2021. these wages are taxable:

質問23、 An employer provides an employee $300 each month in bus tokens so she can commute to work. How much of this expense is taxable?

質問24、 When an employee begins to receive social security benefits, the employer no longer needs to withhold social security and medicare taxes.

質問25、 Would each of the following entries be posted in the account as a debit (DR) or credit (CR)?

質問26、 If a state wage and hour law requires that a nonexempt employee be paid an overtime premium when the employee works more than 8 hours in a day and the employee works the following schedule, how many overtime hours must the employee be paid?
sun-5
mon-7
tues-6
weds-8
thurs-10
fri-8
sat-6

質問27、 All of the following statements are correct regarding online processing EXCEPT:

質問28、 At the beginning of the year, an employee elected to buy group term life insurance as part of his benefit package through his companys cafeteria benefit plan. in may he took out an individual life insurance policy.
since he no longer needs group coverage, he wants to replace the insurance option with increase contributions to his 401k plans. is this possible?

質問29、 When should an employer remind employees to complete an amended Form W4 if their filing status or filing circumstances have changed?

質問30、 when a payroll department does not respond promptly to a penalty notice from a governmental agency against an employee, this is an example of:

質問31、 How long should employers keep payroll records beyond legal requirements

質問32、 When making a supplemental wage payment to an employee whose supplemental YTD wages exceed
$1,000,000 what tax rate is used to calculate federal income tax withholding?

質問33、 The amount of federal income tax that is withheld from an employees regular wages is determined by a formula that uses all of the following items except: