[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-appraisal-002":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-107-1-不動產估價概要-002","house-107-1-appraisal-002",107,1,2,"有關勘估標的總費用之推算項目，不包括下列那一項？",{"A":17,"B":18,"C":19,"D":20},"管理費及維修費","地價稅或地租、房屋稅","保險費","貸款利息","D",null,"本題考點：收益法中勘估標的總費用的法定推算項目。\n【正解理由】依《不動產估價技術規則》第 38 條第一項，勘估標的總費用之推算，應根據相同或相似不動產所支出之費用資料或會計報表所載資料加以推算，「其項目包括地價稅或地租、房屋稅、保險費、管理費及維修費等。其為營運性不動產者，並應加計營運費用」。貸款利息不在該項所列之內，故選 D。\n【逐項排除】\n(A) 管理費及維修費為第 38 條第一項明列的費用項目，屬總費用。\n(B) 地價稅或地租、房屋稅同為第 38 條第一項明列的費用項目，屬總費用。\n(C) 保險費亦為第 38 條第一項明列的費用項目，屬總費用。\n(D) 貸款利息未見於第 38 條第一項的項目之中；資本利息是同規則第 52 條第一項第六款所定總成本的組成項目，屬成本法的計算範圍，收益法對資金成本的處理則在第 43 條收益資本化率或折現率的決定方法之中，例如加權平均資金成本法，不放進總費用。\n【記憶點】總費用記「地租房稅、保險、管理維修」，營運性不動產再加營運費用；利息走成本法的總成本，不進收益法的總費用。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"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：",{"webId":30,"stem":31,"number":32,"year":12,"session":13},"house-107-1-appraisal-003","下列何者不屬不動產估價師蒐集比較實例所應依循之原則？",3,{"webId":34,"stem":35,"number":36,"year":37,"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：",40,106,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-107-1-appraisal-004","下列何者符合應用計量模型分析法關係式採用 5 個自變數時所要求之所有條件？",4,{"webId":43,"stem":44,"number":45,"year":37,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-appraisal-005","運用比較法在試算價格之調整運算過程中，區域因素調整、個別因素調整或區域因素及個別因素內之任一單獨項目之價格調整率大於百分之(甲)，或情況、價格日期、區域因素及個別因素調整總調整率大於百分之(乙)時，判定該比較標的與勘估標的差異過大，應排除該比較標的之適用。請問甲與乙各為多少？",5,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-002",114,"以成本法進行不動產估價，下列何者非為總成本應包括之項目？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-002",113,"王小姐住家旁有一個高壓電塔，電塔周遭的房子不太容易售出，價格也比較低，不動產估價師評估該嫌惡設施對於房屋價格的影響是基於那一項原則？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-002",112,"不動產估價師受託評估總統府價值，此屬於何種價格種類？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-002",111,"不動產估價應敘明價格種類，當不動產估價師受託辦理龜山島估價，您認為應屬於何種價格種類？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-002",110,"不動產所在地區對外連絡道路為中山路，路寬 30 公尺，並有兩線捷運經過。請問此為影響不動產價格之何種因素？",1786689130299]