[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-appraisal-009":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-009","house-107-1-appraisal-009",107,1,9,"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？",{"A":17,"B":18,"C":19,"D":20},"甲為重建成本、乙為重置成本","甲為重置成本、乙為重建成本","甲為直接成本、乙為間接成本","甲為間接成本、乙為直接成本","A",null,"本題考點：成本法下建物估價的成本種類，原則與例外的對應關係。\n【正解理由】依《不動產估價技術規則》第 48 條，建物估價以求取重建成本為原則；但建物使用之材料目前已無生產或施工方法已改變者，得採重置成本替代之。依此，甲為重建成本、乙為重置成本，故選 A。\n【逐項排除】\n(A) 甲重建成本、乙重置成本，與第 48 條的原則及但書順序完全相符，為正確答案。\n(B) 把原則與例外顛倒；條文是以重建成本為原則，重置成本僅在材料已無生產或施工方法已改變時替代之。\n(C) 直接成本與間接成本是同規則第 76 條土地建築開發的成本分類，直接成本為營造或施工費，間接成本為規劃設計費、廣告費銷售費、管理費、稅捐及其他負擔，與建物估價的成本種類無關。\n(D) 直接成本與間接成本同屬第 76 條的成本分類用語，且順序再對調，仍非第 48 條所定之建物估價原則。\n【記憶點】重建是照原樣複製、重置是同效用改用現代建材；材料停產或工法改變才換成重置成本。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-107-1-appraisal-008","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？",8,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-appraisal-012","當某土地開發後預期總銷售金額為 1000 萬元，適當之利潤率為 12%，開發所需之直接成本為 300 萬元，開發所需之間接成本為 250 萬元，開發所需總成本之資本利息綜合利率為 4%時，請問土地開發分析法價格大約為何？",12,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-009",114,"附著於土地之工事及水利土壤之改良，以何種方法估價為原則？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-009",113,"下列何者非屬營造或施工費的內含項目？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-009",112,"下列何者不是收益法推算勘估標的總費用之項目？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-009",111,"目前內政部積極推動試辦電腦估價，所應用計量模型分析法係指「蒐集相當數量具代表性之比較標的，透過計量模型分析，求出各主要影響價格因素與比較標的價格二者之關係式，以推算各主要影響價格因素之調整率及調整額之方法。」請問應用時應符合條件中，截距項以外其他各主要影響價格因素之係數估計值同時為零之顯著機率不得大於多少？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-009",110,"就同一供需圈內近鄰地區或類似地區中，選擇與勘估標的類似之比較標的或標準建物，經比較與勘估標的營造或施工費之條件差異並作價格調整，以求取勘估標的營造或施工費的方法為何？",1786689130361]