最新的APA Fundamental Payroll Certification - FPC-Remote免費考試真題
問題1
All of the following elements are part of the control process EXCEPT:
正確答案: A
說明：（僅 VCESoft 成員可見）
問題2
An employee clocked in for work at 8:07 a.m. and out at 4:08 p.m. According to the DOL policy on rounding work hours, which of the following recorded hours are CORRECT?
正確答案: C
說明：（僅 VCESoft 成員可見）
問題3
Which of the following factors is NOT used to determine a SUTA state?
正確答案: E
說明：（僅 VCESoft 成員可見）
問題4
What is the purpose of Form I-9?
正確答案: A
說明：（僅 VCESoft 成員可見）
問題5
Using the following schedule for an employee who earns $9.00 per hour, calculate the overtime premium required under the FLSA.
正確答案: B
說明：（僅 VCESoft 成員可見）
問題6
The reconciliation of an employee federal income tax withholding account occurs when which type of account is balanced?
正確答案: A
說明：（僅 VCESoft 成員可見）
問題7
Under the FMLA, employers MUST maintain related leave records for how many years?
正確答案: D
說明：（僅 VCESoft 成員可見）
問題8
Examples of positive active listening through body language include all of the following actions EXCEPT:
正確答案: C
說明：（僅 VCESoft 成員可見）
問題9
All of the following standards demonstrate effective communication techniques EXCEPT:
正確答案: A
說明：（僅 VCESoft 成員可見）
問題10
The employer's unpaid portion of payroll taxes is posted as a credit to a(n):
正確答案: C
說明：（僅 VCESoft 成員可見）
問題11
All of the following plans are deferred compensation plans EXCEPT:
正確答案: D
說明：（僅 VCESoft 成員可見）
問題12
Which of the following documents listed on Form I-9 can be used to establish both an employee's identity and employment eligibility?
正確答案: C
問題13
Report backup withholding to the IRS using:
正確答案: C
說明：（僅 VCESoft 成員可見）
問題14
The FLSA is enforced by which of the following entities?
正確答案: B
說明：（僅 VCESoft 成員可見）
問題15
Based on the following information, calculate the employee's gross wages for the workweek under the FLSA.
正確答案: A
說明：（僅 VCESoft 成員可見）
