[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-appraisal-011":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-011","house-107-1-appraisal-011",107,1,11,"下列那一項不屬於土地建築開發之間接成本？",{"A":17,"B":18,"C":19,"D":20},"施工費","規劃設計費","銷售費","管理費","A",null,"本題考點：《不動產估價技術規則》第 76 條就土地建築開發所定的直接成本與間接成本分類。\n【正解理由】依《不動產估價技術規則》第 76 條，土地建築開發之直接成本為「營造或施工費」，間接成本則包括規劃設計費、廣告費與銷售費、管理費、稅捐及其他負擔四目。施工費被明文列在直接成本那一款，並未出現在間接成本的四目之中，故選 A。\n【逐項排除】\n(A) 施工費即《不動產估價技術規則》第 76 條第一款所稱之營造或施工費，指實際把建物興建起來的支出，條文將其歸為直接成本，因此不屬於間接成本，為本題應選之項。\n(B) 規劃設計費明列於《不動產估價技術規則》第 76 條第二款第一目，屬間接成本；其金額並依本規則第 78 條轉適用本規則第 57 條計算。\n(C) 銷售費與廣告費同列於《不動產估價技術規則》第 76 條第二款第二目，屬間接成本，其費率依本規則第 77 條由不動產估價師公會全國聯合會定期公告。\n(D) 管理費列於《不動產估價技術規則》第 76 條第二款第三目，與稅捐及其他負擔並列，同屬間接成本。\n【記憶點】直接成本只有「蓋房子那一筆」，規劃設計、廣告銷售、管理、稅捐四項全部走間接成本。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-appraisal-014","不動產估價報告書中載明價格日期，係立基於下列何種原則？",14,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-011",114,"下列有關成本法之敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-011",113,"中央銀行理監事會於 113 年第 3 季會議決議調升存款準備率及調整選擇性信用管制措施，此項宣布可能會影響不動產市場與價值，此為影響不動產價值之何種因素？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-011",112,"目前銀行之一年期定存利率為 1.57%，活存利率為 0.58%，短期放款利率為 7.11%，下列之敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-011",111,"不動產估價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多少以上者，應排除該試算價格之適用？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-011",110,"依不動產估價技術規則規定，以不動產證券化為估價目的者，其折現現金流量分析法之總費用應依何種資料加以推算？",1786689130378]