Free Access APA.CPP-Remote.v2022-07-22.q88 Practice Test (Page 18)

Question 81

The term used to describe the breaking away from traditional theories and perceptions is:

A.Paradigm shift

B.Cognitive deviation

C.Doctrinaire approach

D.Pygmalion effect

Question 82

Nice Guys Inc. has a short-term disability plan, provided by a third-party insurance company, for its factory workers. Employees do not pay for this benefit. Roberta received $400 a month for four months during the six-month coverage period. How did the third-party payer tax Roberta's disability payments?

A.Federal Income tax was withheld on $400 in each of the four months

B.Social Security and Medicare taxes were withheld on $400 in each of the four months.

C.Social Security and Medicare taxes were withheld on the value of the premium paid by the employer

D.No tax was withheld on any payments

Question 83

The FLSA term "exempt" generally means the employer need NOT:

A.Pay federal income tax

B.Pay overtime

C.Pay a minimum amount

D.Withhold federal income tax

Question 84

The entry to record a salary advance to an employee is:

A.Debit accounts receivable, credit cash

B.Debit salary expense, credit cash

C.Debit cash, credit accounts receivable

D.Debit salary expense, credit wages payable

Question 85

At least how often must employers report fringe benefits as income for federal tax withholding purposes?

A.each pay period

B.monthly

C.quarterly

D.annually

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