最新的APA Certified Payroll Professional - CPP-Remote免費考試真題
In which of the following situations is the employer required to recalculate the amount of wages an employee receives that are exempt from IRS levy?
正確答案: B
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A payroll system documentation manual should NOT include:
正確答案: A
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Using the information below, calculate the amount of 401(k) deferral, if any, for an employee who is eligible for catch-up contributions.
YTD Wages: $142,000.00
YTD 401(k) deferral: $20,000.00
Annual salary: $155,000.00
Pay frequency: Semimonthly
Section 125 Cafeteria Plan: $125.00
401(k) deferral: 10%
YTD Wages: $142,000.00
YTD 401(k) deferral: $20,000.00
Annual salary: $155,000.00
Pay frequency: Semimonthly
Section 125 Cafeteria Plan: $125.00
401(k) deferral: 10%
正確答案: D
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Which of the following monthly account reconciliations do NOT help validate financial reporting of payroll transactions?
正確答案: A
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All of the following security measures are related to personnel security EXCEPT:
正確答案: A
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The purpose of a payroll accrual entry is to post:
正確答案: C
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All of the following are steps to reconciling a payroll account EXCEPT verifying:
正確答案: A
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An employee has total YTD wages of $250,000.00. On December 21, a final payment for the year was issued in the amount of $10,000.00. Calculate the total employer FICA liability for the final wage payment.
正確答案: B
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All of the following steps are part of the escheatment process EXCEPT:
正確答案: A
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An employee receives a bonus of $5,250.00. The employee has YTD wages of $164,600.00. What is the employer ' s Social Security tax liability?
正確答案: B
說明：（僅 Fast2test 成員可見）