[{"data":1,"prerenderedAt":54},["ShallowReactive",2],{"q-house-105-1-appraisal-040":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-040","house-105-1-appraisal-040",105,1,40,"某一住宅用地，面積 1000 坪，建蔽率 50%，容積率 225%，擬規劃地上 7 層地下 2 層之集合住宅。假設本案完工後總銷售金額為 80000 萬元，資本利息綜合利率為 12%、利潤率為 20%、開發或建築所需之直接成本為 20000 萬元、開發或建築所需之間接成本為 8400 萬元，以土地開發分析法估計本住宅用地的價格，請問下列何者最接近？",{"A":17,"B":18,"C":19,"D":20},"46267 萬元","42859 萬元","38393 萬元","31124 萬元","D",null,"本題考點：土地開發分析法的價格公式與代入順序。\n【正解理由】依《不動產估價技術規則》第 81 條，V＝S÷（1＋R）÷（1＋i）－（C＋M），其中 S 為總銷售金額，R 為利潤率，C 為直接成本，M 為間接成本，i 為資本利息綜合利率。代入本題數值得約 31,124 萬元，故選 D。\n【逐項排除】\n(A) 錯誤。46,267 萬元＝80,000÷1.2×1.12－28,400（萬元），把資本利息綜合利率乘上去而非除下去。\n(B) 錯誤。漏除以（1＋R）僅除以（1＋i）者，得 80,000÷1.12－28,400＝43,029（萬元），即本選項之量級。\n(C) 錯誤。38,393 萬元＝（80,000－28,400）÷1.2÷1.12（萬元），折算前先扣成本，與公式順序相反。\n(D) 正確。兩次折算後再扣 C＋M 即得此數。\n【演算步驟】V＝S÷（1＋R）÷（1＋i）－（C＋M）；S＝80,000 萬元、R＝20%、i＝12%、C＝20,000 萬元、M＝8,400 萬元。80,000 萬元÷1.2＝66,666.67 萬元；66,666.67 萬元÷1.12＝59,523.81 萬元；C＋M＝28,400 萬元；59,523.81 萬元－28,400 萬元＝31,123.81 萬元，最接近 31,124 萬元。\n【記憶點】先除利潤率、再除資本利息綜合利率，最後才減成本。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-appraisal-039","依不動產估價技術規則之規定，附著於土地之工事及水利土壤之改良，應以何種方法估價為原則？",39,{"webId":31,"stem":32,"number":13,"year":33,"session":13},"house-106-1-appraisal-001","不動產估價應敘明價格種類，如估價師受託辦理太平島估價，您認為應屬於何種價格？",106,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":33,"session":13},"house-106-1-appraisal-002","下列何種情況，可歸類於不動產估價價格種類中之正常價格？",2,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":33,"session":13},"house-106-1-appraisal-003","依不動產估價技術規則第 7 條規定：「依本規則辦理估價所稱之面積，已辦理登記者，以登記之面積為準」但未辦理登記或以部分面積為估價者，應如何處理？",3,[51],{"webId":52,"year":33,"stem":53,"number":14},"house-106-1-appraisal-040","依不動產估價技術規則第 55 條第 1 款之規定，就勘估標的所需要各種建築材料及人工之數量，逐一乘以價格日期當時該建築之單價及人工工資，並加計管理費、稅捐、資本利息及利潤之估價方法稱為：",1786689131104]