[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-108-1-appraisal-006":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-006","house-108-1-appraisal-006",108,1,6,"不動產估價師應兼採二種以上估價方法推算勘估標的價格。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，何種方法之價格應賦予相對較大之權重？",{"A":17,"B":18,"C":19,"D":20},"成本法","土地開發分析法","折現現金流量分析法","比較法","C",null,"本題考點：《不動產估價技術規則》第 15 條，不動產證券化以契約約定租金為信託利益分配基礎時，何種方法的價格應賦予較大權重。\n【正解理由】依《不動產估價技術規則》第 15 條第 2 項，「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，折現現金流量分析法之收益價格應視前項情形賦予相對較大之權重。但不動產證券化標的進行清算時，不在此限」。題示情形正落在本文所定的要件內，應賦予較大權重者即折現現金流量分析法的收益價格，故選 C。\n【逐項排除】\n(A) 成本法指求取勘估標的於價格日期之重建成本或重置成本，扣減其累積折舊額或其他應扣除部分（同規則第 48 條第 1 項），著眼於投入成本，與契約租金的收益流無關。\n(B) 土地開發分析法係估算開發或建築後總銷售金額，扣除直接成本、間接成本、資本利息及利潤後求得開發前土地價格（同規則第 70 條），處理的是待開發土地。\n(C) 正確。第 15 條第 2 項就折現現金流量分析法的收益價格明文賦予相對較大之權重。\n(D) 比較法指以比較標的價格為基礎，經比較、分析及調整推算勘估標的價格（同規則第 18 條），基礎是比較標的的成交價而非契約租金。\n【記憶點】證券化加契約租金，折現現金流量分析法加重，清算時不在此限。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-108-1-appraisal-007","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，經檢討後試算價格差距如下，何者應排除該試算價格之適用？",7,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-108-1-appraisal-008","對於估價目的為不動產買賣交易之參考所為之不動產估價，應評估的價格為：",8,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-108-1-appraisal-009","勘估標的因位於垃圾掩埋場附近，造成其價格下降，此屬於何種原則？",9,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-006",114,"勘估標的未來平均 1 年期間之客觀淨收益為 100 萬元，收益價格為 2,000 萬元，收益資本化率為：",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-006",113,"不動產估價技術規則對不動產估價方法運用的規定，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-006",112,"依不動產估價技術規則規定，比較標的為父親賣給兒子之交易，應進行何種調整？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-006",111,"利用計量模型分析法進行估價，應蒐集相當數量具代表性之比較標的，在計量模型的影響不動產價格之因素中，現有 6 項區域因素，5 項個別因素，因此至少要蒐集多少數量以上之比較標的才符合不動產估價技術規則之規定？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-006",110,"有一 500 坪建地可興建大樓出售，預期新大樓之總銷售金額為 10 億元，若營建施工費為 3 億元、管理銷售費用等間接成本為 9 千萬元、要求的利潤率為 18%、資本綜合利率為 5%。請問該建地每坪價格約為多少？",1786689130112]