2. 外语
  3. The payroll register constitutes the treasurer department’s authority to pay the employees. Payment is usually made in the form

The payroll register constitutes the treasurer department’s authority to pay the employees. Payment is usually made in the form

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问题     The payroll register constitutes the treasurer department’s authority to pay the employees. Payment is usually made in the form of a check drawn on the company’s regular bank account. Pre-numbered payroll checks should be used, and there should be independent verification of the agreement of the checks with the payroll register in detail and in total.
    Payroll checks should be distributed directly to employees, on proper identification, by treasurer’s department personnel. The checks should not be returned to payroll for distribution since the payroll department would then have control over both preparing and paying the payroll. Alternatively, payroll checks may be deposited directly in the employee’s checking account.
    Payment of employees in cash is the exception rather than the rule. This form of payment is more easily influenced by errors, irregularities, and robbery than payment by check. Following payment, check numbers are entered on the register, the preparation and payment of the payroll are programmed on a computer.
    A termination notice should be issued by the personnel department on the completion of an individual’s employment with the company. Copies of the termination authorization should be sent to the employee’s supervisor and to payroll, and a copy should be filed in the employee’s personnel record. The proper execution of this function is vital in preventing terminated employees from continuing on the payroll. The subsequent diversion of such payroll checks to an unauthorized individual has been responsible for many payroll cheat through the years.
    Every company is expected to fulfill the legal requirements relevant to the filing of payroll tax returns and the payment of the resulting taxes. Ordinarily, the payroll department prepares the tax returns and a check is issued through the guarantor system in payment of the taxes. The responsibility for the filing of returns before due dates should be assigned to a payroll department supervisor. Furthermore, there should be independent verification within that department of the accuracy and completeness of the return. Effective control over tax returns is necessary to avoid penalties for late or incorrect filings.
Payroll checks should be______.
选项 A、identified by treasurer’s department personnel
B、distributed to employees by the company’s bank
C、sent to employees directly and responsibly by post
D、deposited regularly in the employee’s account
答案A
解析 本题的依据句是文章第2段的第1句话Payroll checks should be distributed directly to employees，on proper identification，by treasurer’s department personnel．从中可知A项为正确答案。
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