[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-105-1-appraisal-035":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-035","house-105-1-appraisal-035",105,1,35,"下列何種估價方法，係以未來期望利益計算不動產價值？",{"A":17,"B":18,"C":19,"D":20},"成本法","收益法","比較法","土地開發分析法","B",null,"本題考點：四大估價方法各自的價格形成基礎，何者以未來期望利益推算不動產價值。\n【正解理由】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，依該方法所求得之價格為收益價格；同規則第 29 條定義直接資本化法為以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；第 31 條定義折現現金流量分析法為以未來折現現金流量分析期間之各期淨收益及期末價值，以適當折現率折現後加總推算價格。兩者取用的都是未來的收益，故選 B。\n【逐項排除】\n(A) 錯誤。成本法依《不動產估價技術規則》第 48 條，是求取勘估標的於價格日期之重建成本或重置成本，扣減其累積折舊額或其他應扣除部分，著眼於投入成本。\n(B) 正確。收益法即以未來淨收益還原或折現求價，符合題意所稱之未來期望利益。\n(C) 錯誤。比較法依《不動產估價技術規則》第 18 條，以比較標的價格為基礎，經比較、分析及調整等推算價格，取用的是已成交的比較標的。\n(D) 錯誤。土地開發分析法依《不動產估價技術規則》第 70 條，是估算開發或建築後總銷售金額，扣除開發期間之直接成本、間接成本、資本利息及利潤後，求得開發前或建築前之土地開發分析價格。\n【記憶點】看未來收益折現的是收益法，看投入成本的是成本法，看成交案例的是比較法。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-appraisal-036","依不動產估價技術規則之規定，下列敘述何者正確？",36,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-appraisal-037","依不動產估價技術規則第 26 條規定，檢討後試算價格之間差距達多少以上者，應排除該試算價格之適用？",37,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-appraisal-038","試算價格之調整運算過程中，下列何者符合不動產估價技術規則第 25 條之規定？",38,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-106-1-appraisal-035",106,"有關不動產估價原則中之最有效使用原則，下列敘述何者錯誤？",1786689131055]