[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-appraisal-008":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-008","house-107-1-appraisal-008",107,1,8,"當建物價格日期當時價值未來每年折舊提存率大於零時，下列對淨收益已扣除折舊提存費之房地綜合收益資本化率與淨收益未扣除折舊提存費之房地綜合收益資本化率兩者間之敘述，何者正確？",{"A":17,"B":18,"C":19,"D":20},"淨收益已扣除折舊提存費之房地綜合收益資本化率高於淨收益未扣除折舊提存費之房地綜合收益資本化率","淨收益已扣除折舊提存費之房地綜合收益資本化率等於淨收益未扣除折舊提存費之房地綜合收益資本化率","淨收益已扣除折舊提存費之房地綜合收益資本化率小於淨收益未扣除折舊提存費之房地綜合收益資本化率","無法判斷","C",null,"本題考點：房地綜合收益資本化率的兩種算式，差別只在建物端要不要加計折舊提存率。\n【正解理由】依《不動產估價技術規則》第 46 條第二項，淨收益已扣除折舊提存費者，房地綜合收益資本化率＝土地收益資本化率×土地價值比率＋建物收益資本化率×建物價值比率；淨收益未扣除折舊提存費者，則為土地收益資本化率×土地價值比率＋（建物收益資本化率＋建物價格日期當時價值未來每年折舊提存率）×建物價值比率。兩式僅差折舊提存率乘以建物價值比率一項，折舊提存率大於零時該項為正值，已扣除折舊提存費者因而較小，故選 C。\n【逐項排除】\n(A) 方向與第 46 條第二項兩式的差額相反；已扣除折舊提存費者少計一個正值項，不可能高於未扣除者。\n(B) 唯有折舊提存率為零，或建物價值比率為零時兩式才會相等，題示已設定折舊提存率大於零。\n(C) 已扣除折舊提存費者少計折舊提存率乘以建物價值比率該項，數值較小，為正確答案。\n(D) 第 46 條第二項已把兩式明文列出，差額方向可直接判定，並非無法判斷。\n【記憶點】淨收益裡扣了折舊，資本化率就不加；淨收益沒扣折舊，資本化率就要加上折舊提存率。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-107-1-appraisal-007","收益法估價應蒐集勘估標的及與其特性相同或相似之比較標的最近幾年間總收入、總費用及收益資本化率或折現率等資料？",7,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-107-1-appraisal-009","在使用成本法估價時，建物估價以求取(甲)為原則。但建物使用之材料目前已無生產或施工方法已改變者，得採(乙)替代之。請問甲、乙分別為何種成本？",9,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-107-1-appraisal-006","採用比較法經比較調整後求得之勘估標的試算價格，應就價格偏高或偏低者重新檢討，經檢討確認適當合理者，始得作為決定比較價格之基礎。檢討後試算價格之間差距仍達百分之二十以上者，應排除該試算價格之適用。前者所稱百分之二十以上之差距係指：",6,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-107-1-appraisal-010","於採土地開發分析法之資本利息綜合利率之計算中，如果資本利息年利率為 3%，土地價值比率為 40%，建物價值比率為 60%，開發年數為 3 年，請問資本利息綜合利率為何？",10,{"webId":43,"stem":44,"number":45,"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,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-appraisal-011","下列那一項不屬於土地建築開發之間接成本？",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-008",114,"債務保障比率為 1.3、貸款常數為 0.055、貸款資金占不動產價格比率為 70%，收益資本化率約為：",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-008",113,"不動產估價技術規則第 26 條第 1 項：經比較調整後求得之勘估標的試算價格，應就價格偏高或偏低者重新檢討，經檢討確認適當合理者，始得作為決定比較價格之基礎。檢討後試算價格之間差距仍達百分之二十以上者，應排除該試算價格之適用。若比較標的一、二、三之試算價格分別為 79 萬元\u002F坪，77 萬元\u002F坪及 95 萬元\u002F坪，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-008",112,"有一不動產平均每年每坪之淨收益為 3,000 元，若收益資本化率為 5%，該不動產每坪之收益價格為：",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-008",111,"不動產估價作業程序依不動產估價技術規則規定，總共有八項作業程序，其中第七個步驟為何？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-008",110,"勘估標的之營造或施工費，依不動產估價技術規則之規定，不包含下列那一項目？",1786689130354]