APA CPP-Remote 問題集

質問 1：
A credit balance in a federal income tax payable account means the amount:
A. Needs to be reclassified to the payroll expense account
B. Was overwithheld
C. Has not yet been paid
D. Was underwithheld
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 2：
A former employee fails to pick up their final paycheck. According to regulations, what are employers required to do?
A. Employers are not required to take action unless the employee requests the wages owed
B. Return the net pay to the employer's general account after 7 years from date of issue
C. Void the payment and correct the Form W-2
D. Attempt to contact the former employee and file required reports
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 3：
When a federal tax levy is in place for an employee, the amount of the employee's wages that must be remitted to satisfy the levy is the amount remaining after the exempt amount has been subtracted from the employee's:
A. gross pay
B. take-home pay
C. disposable pay
D. federal taxable pay
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 4：
After initial implementation of a new payroll system, all of the following changes must be monitored EXCEPT:
A. Parallel test results
B. Unexpected payroll tax legislation
C. New internal report requirements
D. Additional company benefit plan options
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 5：
All of the following data points would be considered logical workflow into the payroll system EXCEPT:
A. Withholding certificate
B. Direct deposit information
C. Payment vouchers
D. Child support order
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 6：
The agreement allowing employers to withhold SIT in the employee's state of residence rather than the work state is called:
A. resident defined.
B. domicile.
C. resident/nonresident taxation.
D. reciprocity.
正解：D
解説: (Topexam メンバーにのみ表示されます)