最新版無料体験を掴み取れ！APA CPP-Remote問題集PDFは更新されたのは2022年 [Q121-Q140]

質問121、 Bass Biting Company operates bait, tackle and boat sales store employing 12 full time clerks and salespeople in addition to the owner and his family members. Occasionally, Bass Biting assigns special work to individuals other than its regular employees and family members. Only two employees, George the President, and Earl, a salesperson, receive group-term life insurance. The value of each of their group-term life benefit is
$93 per month, and $23 per month after excluding the first $50,000 of coverage. How much is exempt from wages?

質問122、 Employees who are not eligible for direct deposit and receive paychecks sent through the mail are constructively paid:

質問123、 A salaried-exempt executive employee is unable to work for two days in the work week because the office is closed for remodeling. The employee’s weekly guaranteed salary is $500. Under FLSA what amount must this employee be paid for he work week?

質問124、 Which of the following would not be included in the job description of a payroll specialist?

質問125、 For how many years must the employer’s copy of Form 940 be retained?

質問126、 The FLSA requires which of the following records to be retained for three years?

質問127、 Which of the following is an example of a system edit?

質問128、 At the time that wages are paid, an advance payment of EIC would be recorded as:

質問129、 The penalty for failure to withhold wages under a federal tax levy notice is:

質問130、 Which of the following describes the system step needed nearest in time to the start of the processing with a new system?

質問131、 Calculate the employee’s gross pay under the FLSA based on the following data: Rate of pay per hour: $8.00 Production bonus: $25.00 Shift differential per hour: $$0.25 Total shift hours in workweek: 44

質問132、 A procedure to have a time record signed by an employee indicates:

質問133、 Techniques for conducting periodic physical payouts:

質問134、 Which of the following is an example of a system production control technique?

質問135、 The Fair Labor Standards Act permits compensatory time off in lieu of overtime pay to which of the following employees?

質問136、 Each month ABC Company records the amount of after-tax long-term disability (LTD) insurance purchased by its employees who elected to purchase this insurance. The deduction is equal to the cost of the insurance. In the month following the deduction, the insurance company invoices ABC Company. ABC then pays the invoice. At the end of April, the balance in the LTD general ledger liability account is $438.40. What does this balance represent?

質問137、 Which of the following is the primary purpose of an employee’s performance review?

質問138、 The entry to record a salary advance to an employee is:

質問139、 In the first monthly accounting period of a company’s fiscal year, which of the following occurs?

質問140、 Which of the following is an example of a system production control technique?