[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-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-107-1-不動產估價概要-010","house-107-1-appraisal-010",107,1,10,"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？",{"A":17,"B":18,"C":19,"D":20},"9%","6.3%","4.5%","3%","B",null,"本題考點：土地開發分析法中資本利息綜合利率的法定計算公式。\n【正解理由】依《不動產估價技術規則》第 79 條第一項，資本利息綜合利率＝資本利息年利率×（土地價值比率＋建物價值比率×1／2）×開發年數。土地價值比率全額計入，建物價值比率折半計入，再乘以開發年數，依題示數值代入後得 6.3%，故選 B。\n【逐項排除】\n(A) 9% 是把括號內整體當成 100% 計算所得，漏掉建物價值比率乘二分之一的規定。\n(B) 6.3% 與第 79 條第一項公式代入後之結果一致，為正確答案。\n(C) 4.5% 是把括號內誤當成 50%，未將土地價值比率全額計入。\n(D) 3% 只是資本利息年利率本身，既未乘括號內的價值比率，也未乘開發年數。\n【演算步驟】公式：資本利息綜合利率＝資本利息年利率×（土地價值比率＋建物價值比率×1／2）×開發年數。第一步，括號內＝40%＋60%×1／2＝40%＋30%＝70%。第二步，3%×70%＝2.1%。第三步，2.1%×3 年＝6.3%。\n【記憶點】土地全額、建物折半，加起來乘年利率，再乘開發年數。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-appraisal-013","附有違章建築之房地估價，有關違建部分之處理方式，下列何者正確？",13,[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？",1786689130368]