[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-105-1-appraisal-019":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-019","house-105-1-appraisal-019",105,1,19,"有關直接資本化法的敘述，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"直接資本化法所求得之價格為收益價格","指勘估標的過去平均一年期間之客觀淨收益，應用價格日期當時適當之收益資本化率推算勘估標的價格之方法","直接資本化法之收益資本化率可由加權平均資金成本法求取","直接資本化法之客觀淨收益應以勘估標的作最有效使用之客觀淨收益為基準，並參酌鄰近類似不動產在最有效使用情況下之收益推算之","B",null,"本題考點：直接資本化法的定義、時間基準與客觀淨收益的認定。\n【正解理由】依《不動產估價技術規則》第 29 條，直接資本化法「指勘估標的未來平均一年期間之客觀淨收益，應用價格日期當時適當之收益資本化率推算勘估標的價格之方法」，時間基準是「未來」平均一年期間；選項 (B) 寫成「過去平均一年期間」，與條文不符，故選 B。\n【逐項排除】\n(A) 敘述正確。依《不動產估價技術規則》第 28 條，收益法得採直接資本化法、折現現金流量分析法等方法，依前項方法所求得之價格為收益價格。\n(B) 敘述錯誤，為本題應選項。條文所定的淨收益是勘估標的未來平均一年期間之客觀淨收益，不是過去的實際收益。\n(C) 敘述正確。依《不動產估價技術規則》第 43 條第三款，收益資本化率或折現率得以加權平均資金成本方式決定，即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。\n(D) 敘述正確，此為《不動產估價技術規則》第 33 條第一項的規定：客觀淨收益應以勘估標的作最有效使用之客觀淨收益為基準，並參酌鄰近類似不動產在最有效使用情況下之收益推算之。\n【記憶點】直接資本化法用的是未來一年的客觀淨收益，除以收益資本化率。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-appraisal-020","有關租金估價的敘述，下列何者正確？",20,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-appraisal-021","有關建物殘餘價格率之敘述，下列何者錯誤？",21,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-appraisal-022","依不動產估價技術規則之規定，下列何者並非由不動產估價師公會全國聯合會公告？",22,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-019",114,"收益法中對於收益的資本化可採收益資本化率或折現率，下列對於兩者數值高低關係之敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-019",113,"A 把忠孝東路五段鄰近市政府的店面出租給一間連鎖咖啡店，每月租金 100,000 元，押金 2 個月，假設年利率 2.5%，約定每年管理費 120,000 元由咖啡店支付，請問其一年支付之實質租金為多少元？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-019",112,"在宗地估價中，公共設施用地及公共設施保留地之估價，以下列那一種方法估價為原則？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-019",111,"以收益法估價時，對於客觀淨收益的計算應以何種情形為計算基準？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-019",110,"勘估標的若為未完工之建物，應依何種方式估價？",1786689130923]