[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-appraisal-014":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-014","house-107-1-appraisal-014",107,1,14,"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？",{"A":17,"B":18,"C":19,"D":20},"最有效使用原則","競爭原則","變動原則","預期原則","C",null,"本題考點：估價報告書載明價格日期的理由，對應不動產價格隨時間改變的變動原則。\n【正解理由】《不動產估價技術規則》第 2 條第七款將價格日期定義為「表示不動產價格之基準日期」，本規則第 6 條第一項規定不動產估價應切合價格日期當時之價值，本規則第 16 條第二項第三款並將價格日期及勘察日期列為估價報告書應載明事項。價格日期之所以必須標明，在於影響價格的一般因素、區域因素與個別因素會隨時間改變，估價結論只在該基準日期的條件下成立，此即變動原則，故選 C。\n【逐項排除】\n(A) 最有效使用原則處理的是勘估標的應以何種使用型態評價，《不動產估價技術規則》第 2 條第十七款定義其為在合法、實質可能、正當合理、財務可行前提下獲致最高利益之使用，與日期的標示無關。\n(B) 競爭原則說明價格由市場上買賣雙方相互競爭而形成，指向價格水準的形成機制，不是必須標明基準日期的理由。\n(C) 價格既隨時間變動，估價結論就必須綁定一個基準日期才有意義，與價格日期的作用相符，為應選項。\n(D) 預期原則指價格取決於對未來收益或效用之預期，是收益法將各期淨收益折現的立論基礎，與標明日期的目的不同。\n【記憶點】價格會動，所以要標日期；價格日期就是價值的定格時點。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"house-107-1-appraisal-015","不動產估價有所謂的獨立估價，請問獨立估價是指：",15,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-107-1-appraisal-016","勘估標的是一都市邊緣之農地，未來極有可能變更為建地，今依委託人要求針對勘估標的未來可能變更為建地情況進行估價，其價格種類為何？",16,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-appraisal-017","下列有關比較法的敘述，何者錯誤？",17,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-014",114,"下列何者是個別因素之描述？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-014",113,"有關收益法的公式，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-014",112,"決定收益資本化率之方法中，選擇數個與勘估標的相同或相似之比較標的，以其淨收益除以價格後，以所得之商數加以比較決定之方法為何？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-014",111,"不動產估價比較法於市場成交資訊充足時廣為運用，有關比較法之敘述，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-014",110,"都市更新權利變換前之透天厝（僅有一所有權人）房地總價為 1,500 萬元，房地價值比為 1:9。若該基地素地價格經評估為 1,300 萬元整，請問該基地之權利價值依不動產估價技術規則規定應為多少？",1786689130409]