[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-105-1-appraisal-021":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-021","house-105-1-appraisal-021",105,1,21,"有關建物殘餘價格率之敘述，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"殘餘價格率是指建物於物理耐用年數屆滿後，其所賸餘之結構材料及內部設備仍能於市場上出售之價格占建物總成本之比率","建物之殘餘價格率應由不動產估價師公會全國聯合會公告","建物之殘餘價格率以不超過百分之十為原則","依殘餘價格率計算建物殘餘價格時，應考量建物耐用年數終止後所需清理或清除成本","A",null,"本題考點：《不動產估價技術規則》第 67 條建物殘餘價格率的定義時點、公告主體與上限。\n【正解理由】依《不動產估價技術規則》第 67 條第三項，殘餘價格率「指建物於經濟耐用年數屆滿後，其所賸餘之結構材料及內部設備仍能於市場上出售之價格占建物總成本之比率」，時點是經濟耐用年數屆滿；選項 (A) 寫成物理耐用年數屆滿，與條文不符，故選 A。\n【逐項排除】\n(A) 敘述錯誤，為本題應選項。條文的時點是經濟耐用年數屆滿後，而非物理耐用年數屆滿後，其餘文字雖與條文相同，時點一錯即與定義不合。\n(B) 敘述正確。依《不動產估價技術規則》第 67 條第一項，建物之殘餘價格率應由全聯會，即不動產估價師公會全國聯合會公告之。\n(C) 敘述正確。同項並規定殘餘價格率以不超過百分之十為原則。\n(D) 敘述正確。依《不動產估價技術規則》第 67 條第四項，依殘餘價格率計算建物殘餘價格時，應考量建物耐用年數終止後所需清理或清除成本。\n【記憶點】殘餘價格率算的是經濟耐用年數屆滿後的殘值，全聯會公告、上限百分之十。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-appraisal-019","有關直接資本化法的敘述，下列何者錯誤？",19,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-appraisal-023","有關房地估價之敘述，下列何者錯誤？",23,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-appraisal-024","有關比較法之敘述，下列何者錯誤？",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-021",114,"以直接資本化法對同一不動產之土地、建物及不動產分別評估其價值，則三者之收益資本化率數值何者最高？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-021",113,"一棟屋齡 30 年的公寓，假設現在重建成本是 3,000 萬元，耐用年數為 50 年，殘餘價格率為 10%，以定額法計算折舊的情況下，目前公寓的價值是多少？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-021",112,"有關房地成本價格之計算公式，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-021",111,"依據不動產估價技術規則，在進行不動產估價作業程序時，下列何者屬於估價要確定的基本事項？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-021",110,"依據不動產估價技術規則第 43 條規定，收益資本化率應考慮之因素不包括下列何者？",1786689130937]