[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-appraisal-010":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-106-1-不動產估價概要-010","house-106-1-appraisal-010",106,1,10,"「考慮銀行定期存款利率、政府公債利率、不動產投資之風險性、貨幣變動狀況及不動產價格之變動趨勢等因素，選擇最具一般性財貨之投資報酬率為基準，比較觀察該投資財貨與勘估標的個別特性之差異，並就流通性、風險性、增值性及管理上之難易程度等因素加以比較決定之。」係指收益資本化率何種方式？",{"A":17,"B":18,"C":19,"D":20},"債務保障比率法","風險溢酬法","市場萃取法","有效總收入乘數法","B",null,"本題考點：收益資本化率或折現率的決定方法，題幹引文逐字對應其中一種方法的條文。\n【正解理由】依《不動產估價技術規則》第 43 條第 1 款，風險溢酬法指收益資本化率或折現率「應考慮銀行定期存款利率、政府公債利率、不動產投資之風險性、貨幣變動狀況及不動產價格之變動趨勢等因素，選擇最具一般性財貨之投資報酬率為基準，比較觀察該投資財貨與勘估標的個別特性之差異，並就流通性、風險性、增值性及管理上之難易程度等因素加以比較決定之」。題幹文字與該款完全相同，故選 B。\n【逐項排除】\n(A) 錯誤：《不動產估價技術規則》第 43 條第 4 款的債務保障比率法，其計算式為收益資本化率或折現率＝債務保障比率×貸款常數×貸款資金占不動產價格比率，取徑是融資條件而非利率基準的比較。\n(B) 正確：以最具一般性財貨之投資報酬率為基準，再就流通性、風險性、增值性及管理難易程度比較調整，即《不動產估價技術規則》第 43 條第 1 款的風險溢酬法。\n(C) 錯誤：《不動產估價技術規則》第 43 條第 2 款的市場萃取法，是選擇數個與勘估標的相同或相似之比較標的，以其淨收益除以價格後之商數加以比較決定。\n(D) 錯誤：《不動產估價技術規則》第 43 條第 5 款的有效總收入乘數法，其公式為收益資本化率或折現率＝淨收益率／有效總收入乘數。\n【記憶點】從定存與公債利率起算再往上加碼的，就是風險溢酬法。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-appraisal-008","關於不動產估價收益法之總費用估算項目，下列何者正確？",8,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-appraisal-012","下列有關成本法耐用年數之敘述，何者正確？",12,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-106-1-appraisal-007","不動產估價比較法就「畸零地或有合併使用之交易」所進行之調整，是屬於何項調整？",7,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-appraisal-013","依不動產估價技術規則規定，公共設施用地及公共設施保留地之估價，是以何種估價方法為原則？",13,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-106-1-appraisal-006","某出租型不動產之年總收益為 100 萬元，若總費用率為總收益的 40%，收益資本化率 4%，則該不動產之收益價格應為多少？",6,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-appraisal-014","勘估標的之營造或施工費之求取方法中，「以建築細部工程之各項目單價乘以該工程施工數量，並合計之」之方法，係指何方法？",14,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-010",114,"下列有關直接資本化法之敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-010",113,"有關營造或施工費的敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-010",112,"有一幢公寓每坪平均售價為 60 萬元，1 樓每坪售價為 75 萬元，4 樓每坪售價為 50 萬元，建物價格占不動產價格之 40%，若 4 樓之樓層別效用比為 100%，則 1 樓之樓層別效用比為何？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-010",111,"不動產估價應就不同估價方法估價所獲得之價格進行綜合比較，視不同價格所蒐集資料可信度及估價種類目的條件差異，考量價格形成因素之相近程度，決定勘估標的價格。若以契約約定租金作為不動產證券化受益證券信託利益分配基礎者，何種方法應視前項情形賦予相對較大之權重？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-010",110,"100 坪之辦公室出租，每月每坪正常租金為 1,000 元，推估該辦公室合理空置率為 8%，每年之地價稅、房屋稅、保險費、管理費及維修費為 120,000 元，貸款支出為 200,000 元。該辦公室每年之淨收益為多少？",1786689130582]