[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-108-1-appraisal-002":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-108-1-不動產估價概要-002","house-108-1-appraisal-002",108,1,2,"有一筆建地面積 1,000 坪，預期興建為住宅大樓後的總銷售金額為 3.8 億元，若營建施工費為 1 億元，管理銷售及規劃設計等費用為 1,100 萬元，合理利潤率為 16%，資本利息綜合利率為 2%，請問該筆建地每坪單價約為：",{"A":17,"B":18,"C":19,"D":20},"210 萬元","420 萬元","21 萬元","42 萬元","C",null,"本題考點：土地開發分析法價格公式的代入運算。\n【正解理由】依《不動產估價技術規則》第 70 條，土地開發分析法係估算開發或建築後總銷售金額，扣除開發期間之直接成本、間接成本、資本利息及利潤後，求得開發前土地開發分析價格；依同規則第 81 條公式代入題示數值，土地總價約新臺幣 210,163,928 元，每坪約 21 萬元，故選 C。\n【逐項排除】\n(A) 210 萬元為每坪 21 萬元的十倍，屬小數點錯置。\n(B) 420 萬元乘 1,000 坪為 42 億元，遠高於總銷售金額 3.8 億元。\n(C) 正確。與公式演算所得每坪約 21 萬元相符。\n(D) 42 萬元乘 1,000 坪為 4.2 億元，高於總銷售金額 3.8 億元；縱不扣成本，單價上限亦僅 38 萬元／坪。\n【演算步驟】V＝S÷（1＋R）÷（1＋i）－（C＋M）；S＝380,000,000 元、R＝16%、i＝2%、C＝100,000,000 元、M＝11,000,000 元，幣別均為新臺幣。380,000,000 元÷1.16＝327,586,207 元；÷1.02＝321,163,928 元；－（100,000,000 元＋11,000,000 元）＝210,163,928 元；÷1,000 坪＝210,164 元／坪，約 21 萬元／坪。\n【記憶點】先除利潤率、再除資本利息綜合利率，最後減直接與間接成本。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"house-108-1-appraisal-001","甲君擬購買相鄰兩塊土地合併建築，請問在此目的下所評估出的價值，以貨幣金額表示者，稱為：",{"webId":30,"stem":31,"number":32,"year":12,"session":13},"house-108-1-appraisal-003","不動產面臨道路之寬度，此屬於影響不動產價格之何種因素？",3,{"webId":34,"stem":35,"number":36,"year":37,"session":13},"house-107-1-appraisal-025","依不動產估價技術規則規定，承租人每期支付予出租人之租金，加計押金或保證金、權利金及其他相關運用收益之總數，稱為：",25,107,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-108-1-appraisal-004","設三宗土地合併後整體開發利用，其合併後價格為 2,500 萬元，合併前價格分別為 800 萬元、500 萬元及 700 萬元。則對於原來 700 萬元之土地，其合併後之價格應為何？",4,{"webId":43,"stem":44,"number":45,"year":37,"session":13},"house-107-1-appraisal-024","三筆土地分別為 1500 萬元、2500 萬元及 6000 萬元，今決定將三筆土地合併開發，經評估合併後土地總價值為 1 億 5 千萬元，請問相對於原來 1500 萬元之土地，其合併後價格應為：",24,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-108-1-appraisal-005","某 4 層樓公寓，其各層面積均相同，若四樓每坪售價 23 萬元，三樓每坪售價 20 萬元，二樓每坪售價 24 萬元，一樓每坪售價 30 萬元，若三樓之樓層別效用比為 100%，則一樓之樓層別效用比為何？",5,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-002",114,"以成本法進行不動產估價，下列何者非為總成本應包括之項目？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-002",113,"王小姐住家旁有一個高壓電塔，電塔周遭的房子不太容易售出，價格也比較低，不動產估價師評估該嫌惡設施對於房屋價格的影響是基於那一項原則？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-002",112,"不動產估價師受託評估總統府價值，此屬於何種價格種類？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-002",111,"不動產估價應敘明價格種類，當不動產估價師受託辦理龜山島估價，您認為應屬於何種價格種類？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-002",110,"不動產所在地區對外連絡道路為中山路，路寬 30 公尺，並有兩線捷運經過。請問此為影響不動產價格之何種因素？",1786689130080]