[{"data":1,"prerenderedAt":51},["ShallowReactive",2],{"q-house-105-1-appraisal-029":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-029","house-105-1-appraisal-029",105,1,29,"資本利息年利率為 2%，土地價值：建物價值= 6：4，開發年數 3 年，資本利息綜合利率為：",{"A":17,"B":18,"C":19,"D":20},"2.4%","3.6%","4.8%","6%","C",null,"本題考點：土地開發分析法中資本利息綜合利率的計算公式。\n【正解理由】依《不動產估價技術規則》第 79 條第 1 項，「資本利息綜合利率＝資本利息年利率×（土地價值比率＋建物價值比率×1／2）×開發年數」。土地價值與建物價值比為 6：4，土地價值比率為 0.6、建物價值比率為 0.4，代入得資本利息年利率 2% ×（0.6＋0.4×1／2）×開發年數 3 年＝2%×0.8×3＝4.8%，故選 C。\n【逐項排除】\n(A) 2.4%：相當於 2%×0.4×3，只計建物價值比率而漏掉土地價值比率，且未對建物部分取二分之一，與《不動產估價技術規則》第 79 條第 1 項的括號內容不符。\n(B) 3.6%：相當於 2%×0.6×3，只計土地價值比率，漏掉建物價值比率之二分之一那一段。\n(C) 4.8%：括號內為 0.6＋0.2＝0.8，再乘年利率 2% 與開發年數 3 年，得 4.8%，與公式相符，為正解。\n(D) 6%：相當於 2%×1×3，等於把括號內權重當成 1，形同土地與建物資金自始全額投入，未依《不動產估價技術規則》第 79 條第 1 項加權。\n【記憶點】土地全額、建物打對折，兩者相加再乘年利率與開發年數。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-appraisal-028","依不動產估價技術規則之規定，林地採成本法估價時，其總費用之計算，何者不是應考量之項目？",28,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-appraisal-030","不動產估價技術規則有關耐用年數之敘述，下列何者最為正確？",30,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-appraisal-027","有關不動產租金之估計，以估計勘估標的之何種租金為原則？",27,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-appraisal-031","依不動產估價技術規則之規定，下列何者非屬不動產估價師公會全國聯合會公告之項目？",31,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-appraisal-026","有一不動產每月租金 5000 元，押金 2 個月，押金存款年利率 5%，請計算其一年實質租金。",26,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-appraisal-032","不動產估價技術規則有關廣告費、銷售費、管理費、稅捐及開發或建築利潤之規定，下列述敘何者正確？",32,[],1786689131005]