[{"data":1,"prerenderedAt":51},["ShallowReactive",2],{"q-house-105-1-appraisal-032":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-032","house-105-1-appraisal-032",105,1,32,"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？",{"A":17,"B":18,"C":19,"D":20},"廣告費、銷售費等，於成本估價時必須計入","開發或建築利潤，可視勘估標的之性質，於成本估價時得不予計入","稅捐於成本估價時必須計入","管理費於成本估價時一律計入","B",null,"本題考點：成本法之下，廣告費、銷售費、管理費、稅捐及開發或建築利潤這五項，於成本估價時是否一律必須計入。\n【正解理由】依《不動產估價技術規則》第 62 條，廣告費、銷售費、管理費、稅捐及開發或建築利潤，視勘估標的之性質，於成本估價時得不予計入。條文用的是「得不予計入」，且把判斷繫於勘估標的之性質，可見這五項並非一律強制列入總成本。四個選項中，只有把開發或建築利潤寫成得視勘估標的性質不予計入者與條文一致，故選 B。\n【逐項排除】\n(A) 錯誤。廣告費、銷售費固然列在《不動產估價技術規則》第 52 條的總成本項目之中，但同規則第 62 條正是針對這幾項另設得不予計入之規定，寫成必須計入與條文文字牴觸。\n(B) 正確。開發或建築利潤即《不動產估價技術規則》第 62 條所列五項之一，得視勘估標的之性質，於成本估價時不予計入。\n(C) 錯誤。稅捐同樣列於《不動產估價技術規則》第 62 條得不予計入之項目，並非必須計入。\n(D) 錯誤。管理費亦在《不動產估價技術規則》第 62 條所列五項之內，不是一律計入。\n【記憶點】《不動產估價技術規則》第 62 條那五項是「看標的性質可以不計入」的彈性項目，不是硬性項目。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-appraisal-035","下列何種估價方法，係以未來期望利益計算不動產價值？",35,[],1786689131033]