[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-105-1-appraisal-031":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-031","house-105-1-appraisal-031",105,1,31,"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？",{"A":17,"B":18,"C":19,"D":20},"建物工程進度營造費用比例表","開發或建築利潤率","建造執照工程造價表","營造或施工費標準表","C",null,"本題考點：成本法各項費用所依據的表冊，究竟由不動產估價師公會全國聯合會公告，還是由行政機關發布。\n【正解理由】依《不動產估價技術規則》第 57 條，「勘估標的為建物時，規劃設計費按內政部所定建築師酬金標準表及直轄市或縣（市）政府發布之建造執照工程造價表計算之，或按實際營造施工費之百分之二至百分之三推估之」。建造執照工程造價表的發布者為直轄市或縣（市）政府，並非全聯會，故選 C。\n【逐項排除】\n(A) 建物工程進度營造費用比例表：依《不動產估價技術規則》第 63 條第 2 項，該表由全聯會公告之，用於未完工建物的估價，屬全聯會公告項目。\n(B) 開發或建築利潤率：依《不動產估價技術規則》第 60 條第 2 項，利潤率應由全聯會定期公告；未公告前依營造或建築業之平均經營利潤率為準，仍屬全聯會公告項目。\n(C) 建造執照工程造價表：如前所述，係直轄市或縣（市）政府發布之表，為本題所問者。\n(D) 營造或施工費標準表：依《不動產估價技術規則》第 56 條第 3 項，應由全聯會按不同主體構造種類及地區公告之，屬全聯會公告項目。\n【記憶點】名稱帶「建造執照」的造價表出自地方政府，比例表、利潤率、標準表則歸全聯會。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-appraisal-029","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：",29,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-appraisal-033","某建物樓地板面積為 100 坪，重建每坪 10 萬元，若耐用年數為 50 年，殘值率為 10%，目前已使用 10 年，採定額法折舊，請問該建物之現值為幾萬元？",33,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-appraisal-034","應用收益法進行不動產估價時，勘估標的總費用計算，不包括下列何者？",34,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-106-1-appraisal-031",106,"下列有關勘估標的與比較標的調整及試算價格求取之敘述，何者正確？",1786689131022]