APA FPC-Remote 問題集

質問 1：
Which plan is specifically set up for government employees?
A. nonqualified deferred compensation plan
B. 401k plan
C. 457b plan
D. 403b plan
正解：C

質問 2：
A voluntary deduction must be:
A. authorized by the employee
B. deducted without the employee's permission
C. changed to what the employer needs to deduct
正解：A

質問 3：
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?
A. 22%
B. 24%
C. 37%
D. 6%
正解：C

質問 4：
When should an employer remind employees to complete an amended Form W4 if their filing status or filing circumstances have changed?
A. it is not the employers responsibility
B. by dec 1 of each year
C. on an employees anniversary date with the employer
D. by december 31 of each year
正解：B

質問 5：
For her 10 years of service, an employee was given a gold necklace valued at $100. Which of the following is true?
A. only federal income tax should be withheld on the fair market value of the award
B. only social security and medicare tax should be withheld on the fair market value of the award
C. the gift must be included in her taxable compensation
D. the gift is tax free
正解：D

質問 6：
hat type of pay is included in the regular rate of pay calculation?
A. production bonuses
B. paid sick leave
C. discretionary bonuses
D. paid vacation leave
正解：A

質問 7：
An employer contributes $200 per month to an employee cafeteria plan. the pretax medical/dental package that she has chosen costs $250 per month. she contributes the extra $50 for this benefit plan. payroll must withhold:
A. social security tax and medicare tax from only the employer contribution
B. social security tax, medicare tax, and federal income tax from only the employee contribution
C. social security tax and medicare tax from only the employee contribution
D. no tax from either the employee or employer contribution
正解：D

質問 8：
Would each of the following entries be posted in the account as a debit (DR) or credit (CR)?
A. federal income tax withheld but not paid in a liability account
B. mortgage payment in a liability account
C. withdrawal from a payroll checking account
D. purchase of a desk in an asset account
E. state income tax withheld but not deposited in a liability account
F. purchase of stationary in an expense account
G. employer contributions to a 401k plan in an expense account
正解：A,B,C,D,E,F,G

質問 9：
Which of the following amounts is used when calculating an employee's gross up?
A. gross income
B. take home pay
C. disposable income
D. net pay
正解：D