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All of the following withholding methods use the Tentative Withholding Amount in the calculation of federal income tax withholding EXCEPT:
A. mandatory flat rate.
B. aggregate.
C. wage bracket.
D. percentage.
答案：A
解題說明：
Comprehensive and Detailed in-Depth Explanation:
The Tentative Withholding Amount is a calculated figure used in certain methods to determine the appropriate amount of federal income tax to withhold from an employee's wages. The aggregate, percentage, and wage bracket methods all utilize this concept. However, the mandatory flat rate method applies a fixed percentage (currently 22%) to supplemental wages without considering a tentative withholding amount.
Therefore, the correct answer is D. mandatory flat rate.
問題 #89
Techniques for conducting periodic physical payouts:
A. vary for some employees such as telecommuters
B. vary by whether the employee is paid by check or direct deposit
C. vary by wage class and compensation level
D. are the same for all employees
答案：D
問題 #90
What is a comparison between the balance of a ledger account for union dues and the details of that balance?
A. A trial balance
B. An accrual
C. A reconciliation
D. A journal
答案：C
解題說明：
Areconciliationmatches ledger balances (e.g., union dues payable) with detailed activity (e.g., employee deductions). This ensures accounting integrity and accurate reporting.
問題 #91
Brenda receives a prize as a winner of a sales contest. The prize, which is paid from her sales manager's petty cash account, is $25. Which of the following best represents the impact on her taxable wages?
A. The prize represents a "gift of detached generosity" and is excluded from taxable income
B. The prize is subject to FIT, FITW, FICA, and FUTA
C. The prize is a de minims gift and excluded from taxable wages
D. The prize represents a non-accountable business expense reimbursement and is subject to FIT, FITW, FICA, and FUTA
答案：B
問題 #92
The KEY advantage of using an automated time and attendance system is that it: