[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-106-1-appraisal-038":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-038","house-106-1-appraisal-038",106,1,38,"成本法中，指與勘估標的相同效用之建物，以現代建材標準、設計及配置，於價格日期建築所需之成本，是指何種成本？",{"A":17,"B":18,"C":19,"D":20},"重置成本","重建成本","重蓋成本","替換成本","A",null,"本題考點：《不動產估價技術規則》第 48 條所定重置成本與重建成本兩個名詞的定義區別。\n【正解理由】《不動產估價技術規則》第 48 條規定「重置成本，指與勘估標的相同效用之建物，以現代建材標準、設計及配置，於價格日期建築所需之成本」；同條另定「重建成本，指使用與勘估標的相同或極類似之建材標準、設計、配置及施工品質，於價格日期重新複製建築所需之成本」。題目所述以現代建材標準、設計及配置，建築與勘估標的相同效用之建物，逐字落在重置成本的定義上，故選 A。\n【逐項排除】\n(A) 與《不動產估價技術規則》第 48 條重置成本的定義文字相符，關鍵在相同效用加現代建材標準，為正確答案。\n(B) 重建成本依《不動產估價技術規則》第 48 條係使用相同或極類似之建材標準、設計、配置及施工品質重新複製，重點在複製原物而非改用現代標準。\n(C) 重蓋成本並非《不動產估價技術規則》第 48 條使用的名詞，該條就建物成本只設重建成本與重置成本兩種。\n(D) 替換成本同樣不是《不動產估價技術規則》第 48 條所定的名詞，該條並無以此名稱界定的成本種類。\n【記憶點】照原樣複製叫重建，改用現代工法達到相同效用叫重置；建物估價以重建成本為原則，材料已無生產或施工方法已改變時才用重置成本替代。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-appraisal-037","在不考慮時間、高風險或不便利等因素下，審慎者不會支付高於財貨或勞務成本之代價，以取得一相同滿意度的替代性財貨或勞務。是指何種不動產價格形成原則？",37,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-appraisal-039","有關不動產價值的定義，下列何者正確？",39,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-106-1-appraisal-036","有關土地開發分析法之估價程序中，最後四個步驟順序如何？",36,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"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：",40,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-106-1-appraisal-035","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？",35,{"webId":47,"stem":48,"number":13,"year":49,"session":13},"house-107-1-appraisal-001","某便利商店需承租兩間相鄰之店面，兩間店面打通後合併使用之總面積方符合公司之需求。請問此二間店面合併為目的形成之租賃價值，以貨幣金額表示者稱為：",107,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-105-1-appraisal-038",105,"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？",1786689130729]