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質問 1：
Employee data need not be entered in both the payroll system and the time and attendance system when which of the following is used?
A. A password
B. Open systems
C. A firewall
D. An interface
正解：D
質問 2：
Under the FLSA, how long are employers required to keep records relating to wages, hours, and conditions of employment?
A. 7 years
B. 4 years or until the file is no longer active
C. 3 years
D. permanently
正解：C
質問 3：
An accrual entry of $1,000 was made in 2008 for a bonus to be paid in January 2009. The bonus was paid in
2009 and federal income tax (using the supplemental rate) and FICA tax were paid by the employer. Which of the following is the correct entry to record the disbursement of the bonus in January 2009?
A. Debit salary expense $484.78, debit wages payable $1,000, credit cash $1,000, credit taxes payable
$484.78
B. Debit salary expense $1484.78, credit taxes payable $484.78, credit cash $1,000
C. Debit wages payable $1,326.50, debit taxes payable $326.50, credit cash $1, 00
D. Debit salary expense $326.50, debit wages payable $1,000, credit cash $1,000, credit cash $1,000, credit taxes payable $326.50
正解：A
質問 4：
A network is:
A. Terminals, hard drives, and printers
B. Software that provides for the creation of edit files
C. A system in which computers and terminals are linked together
D. A picture of the flow of input through programs
正解：C
質問 5：
A cross-functional work team is an important element of:
A. Benchmarking
B. Management by objective
C. Claim of right
D. Business process reengineering
正解：D
質問 6：
Which of the following is an example of a system production control technique?
A. External auditors verify payroll account balances prior to commenting on financial statements
B. Cut-off dates for data entry are established with remote users
C. Payroll department members change their passwords each week
D. Check stock is maintained under lock and key
正解：B
質問 7：
An employee earns $9 per hour and an additional 10 cents per hour for hours worked after 7:00 p.m. If an employee works from 3:00 p.m. to 11:00 p.m., Monday through Friday, what is the employee's weekly gross pay under the Fair Labor Standards Act?
A. $364
B. $361
C. $362
D. $360
正解：C
質問 8：
An employee is terminated with 3 workdays remaining in a month. The employee earned an annual salary of
$24,000 and was paid semimonthly. What is the regular compensation due this employee for the final pay period?
A. $800.00
B. $723.07
C. $782.61
D. $869.57
正解：B
質問 9：
FLSA coverage does not apply under which of the following conditions?
A. Employees are minors under the age of 18
B. All employees are part time workers
C. Employees are paid $2.13 per hour
D. Employer and employees are not engaged in interstate commerce
正解：D
Employee data need not be entered in both the payroll system and the time and attendance system when which of the following is used?
A. A password
B. Open systems
C. A firewall
D. An interface
正解：D
質問 2：
Under the FLSA, how long are employers required to keep records relating to wages, hours, and conditions of employment?
A. 7 years
B. 4 years or until the file is no longer active
C. 3 years
D. permanently
正解：C
質問 3：
An accrual entry of $1,000 was made in 2008 for a bonus to be paid in January 2009. The bonus was paid in
2009 and federal income tax (using the supplemental rate) and FICA tax were paid by the employer. Which of the following is the correct entry to record the disbursement of the bonus in January 2009?
A. Debit salary expense $484.78, debit wages payable $1,000, credit cash $1,000, credit taxes payable
$484.78
B. Debit salary expense $1484.78, credit taxes payable $484.78, credit cash $1,000
C. Debit wages payable $1,326.50, debit taxes payable $326.50, credit cash $1, 00
D. Debit salary expense $326.50, debit wages payable $1,000, credit cash $1,000, credit cash $1,000, credit taxes payable $326.50
正解：A
質問 4：
A network is:
A. Terminals, hard drives, and printers
B. Software that provides for the creation of edit files
C. A system in which computers and terminals are linked together
D. A picture of the flow of input through programs
正解：C
質問 5：
A cross-functional work team is an important element of:
A. Benchmarking
B. Management by objective
C. Claim of right
D. Business process reengineering
正解：D
質問 6：
Which of the following is an example of a system production control technique?
A. External auditors verify payroll account balances prior to commenting on financial statements
B. Cut-off dates for data entry are established with remote users
C. Payroll department members change their passwords each week
D. Check stock is maintained under lock and key
正解：B
質問 7：
An employee earns $9 per hour and an additional 10 cents per hour for hours worked after 7:00 p.m. If an employee works from 3:00 p.m. to 11:00 p.m., Monday through Friday, what is the employee's weekly gross pay under the Fair Labor Standards Act?
A. $364
B. $361
C. $362
D. $360
正解：C
質問 8：
An employee is terminated with 3 workdays remaining in a month. The employee earned an annual salary of
$24,000 and was paid semimonthly. What is the regular compensation due this employee for the final pay period?
A. $800.00
B. $723.07
C. $782.61
D. $869.57
正解：B
質問 9：
FLSA coverage does not apply under which of the following conditions?
A. Employees are minors under the age of 18
B. All employees are part time workers
C. Employees are paid $2.13 per hour
D. Employer and employees are not engaged in interstate commerce
正解：D
かの** -
試験の内容がそのまま掲載されているので、効率よくCPP-Remote学習できそうです。