[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-105-1-appraisal-015":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":24},"不動產估價概要","appraisal","不動產估價 · Appraisal","不動產估價","105–106 年 40 題(每題 1.25 分)、107 年起 25 題(每題 2 分)",{"id":10,"webId":11,"year":12,"session":13,"subject":4,"number":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"house-105-1-不動產估價概要-015","house-105-1-appraisal-015",105,1,15,"收益資本化率或折現率之計算中，選擇數個與勘估標的相同或相似之比較標的，以其淨收益除以價格後，以所得之商數加以比較決定之方法，為下列何者？",{"A":17,"B":18,"C":19,"D":20},"風險溢酬法","市場萃取法","加權平均資金成本法","有效總收入乘數法","B",null,"本題考點：《不動產估價技術規則》第 43 條所列收益資本化率或折現率五種決定方法的辨識。\n【正解理由】依《不動產估價技術規則》第 43 條第二款，市場萃取法「選擇數個與勘估標的相同或相似之比較標的，以其淨收益除以價格後，以所得之商數加以比較決定之」，與題示的操作步驟逐字相符，故選 B。\n【逐項排除】\n(A) 風險溢酬法依《不動產估價技術規則》第 43 條第一款，應考慮銀行定期存款利率、政府公債利率、不動產投資之風險性、貨幣變動狀況及不動產價格之變動趨勢等因素，選擇最具一般性財貨之投資報酬率為基準，再就流通性、風險性、增值性及管理上之難易程度比較決定，出發點是基準報酬率而非比較標的的淨收益與價格。\n(B) 以比較標的的淨收益除以價格取得商數再加以比較決定，正是題示的方法，為本題正解。\n(C) 加權平均資金成本法依《不動產估價技術規則》第 43 條第三款，以各資金來源占總資金成本比例乘以該資金來源之利率或要求報酬率後加總，看的是資金結構而非市場案例。\n(D) 有效總收入乘數法依《不動產估價技術規則》第 43 條第五款，以淨收益率除以有效總收入乘數計算，需要的參數是合理淨收益率與有效總收入乘數。\n【記憶點】拿比較標的的淨收益除以價格、再比較商數的，就是市場萃取法。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-appraisal-014","有關樓層別效用比率的敘述，下列何者錯誤？",14,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-appraisal-016","在成本法中，使用與勘估標的相同或極類似之建材標準、設計、配置及施工品質，於價格日期重新複製建築所需之成本，稱為下列何者？",16,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-appraisal-013","地政機關辦理公告土地現值之估價方法，其主要之法令依據為：",13,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-appraisal-017","依不動產估價技術規則之規定，以不動產證券化為估價目的，採折現現金流量分析法估價時，各期淨收益應以勘估標的之何種租金為計算原則？",17,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-appraisal-012","某塊素地為都市計畫工業區土地，若以其變更為住宅區的前提來估價，請問評估之價格種類為：",12,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-appraisal-018","因同種類不動產，由於技術革新、設計變化等，致使勘估標的落伍了，由此發生之建物折舊減價，屬於下列何種折舊因素？",18,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-015",114,"下列各項原則中，何者最能說明畸零地價格偏高的現象？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-015",113,"有關特殊宗地估價敘述，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-015",112,"依不動產估價技術規則之規定，有關特殊宗地估價之敘述，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-015",111,"某建物於五年前取得使用執照，目前重建成本 1,000 萬元，殘餘價格率 5%，經濟耐用年數 50 年，請問以定額法估算之建物成本價格為何？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-015",110,"依不動產估價技術規則規定，下列有關特殊宗地之估價，何者敘述錯誤？",1786689130887]