[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-appraisal-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"sameNumber":50,"hasEssay":23},"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":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"house-109-1-不動產估價概要-001","house-109-1-appraisal-001",109,1,"下列有關成本法之建物殘餘價格之敘述，何者正確？",{"A":16,"B":17,"C":18,"D":19},"建物之殘餘價格率以不超過百分之二十為原則","建物耐用年數終止後無殘餘價格者，於計算折舊時以最低殘餘價格率提列","殘餘價格率，指建物於經濟耐用年數屆滿後，於市場上出售之價格占房地總價格之比率","計算建物殘餘價格時，應考量建物耐用年數終止後所需清理或清除成本","D",null,"本題考點：成本法中建物殘餘價格率的定義、上限，以及計算殘餘價格時應併同考量的減項。\n【正解理由】依《不動產估價技術規則》第 67 條第四項，依第一項殘餘價格率計算建物殘餘價格時，應考量建物耐用年數終止後所需清理或清除成本。本選項所述與該項規定逐字相符，故選 D。\n【逐項排除】\n(A) 錯誤。《不動產估價技術規則》第 67 條第一項明定建物之殘餘價格率應由全聯會公告之，並以不超過百分之十為原則，不是百分之二十。\n(B) 錯誤。《不動產估價技術規則》第 67 條第二項規定，建物耐用年數終止後確實無殘餘價格者，於計算折舊時不予提列，並非改以最低殘餘價格率提列。\n(C) 錯誤。《不動產估價技術規則》第 67 條第三項所稱殘餘價格率，指建物於經濟耐用年數屆滿後，其所賸餘之結構材料及內部設備仍能於市場上出售之價格占建物總成本之比率，分母是建物總成本，不是房地總價格。\n(D) 正確。清理或清除成本會減損耐用年數屆滿後所能實現的金額，故依前開第四項，計算殘餘價格時應一併考量。\n【記憶點】殘值率上限一成、分母是建物總成本、確無殘值不提列、算殘值要扣清理清除成本。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"house-108-1-appraisal-025","下列敘述何者為正確？",25,108,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-109-1-appraisal-002","某一建築物重建成本為 800 萬元，經濟耐用年數為 40 年，物理耐用年數為 50 年，該建築物殘餘價格為 80 萬元，現已完工使用經過 10 年，請問該建築物以等速折舊計算時，每年折舊額為多少？",2,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"house-108-1-appraisal-024","對具有市場性之不動產，以違反經濟合理性之不動產分割為前提，查估其所形成之價值，並以貨幣金額表示者，屬下列那一種價格？",24,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-109-1-appraisal-003","進行宗地估價時，下列敘述何者錯誤？",3,{"webId":43,"stem":44,"number":45,"year":29,"session":13},"house-108-1-appraisal-023","不動產估價師在收集比較標的相關交易等案例及資料時，得向當事人、四鄰、其他不動產估價師、不動產經紀人員、地政士、地政機關、金融機構、公地管理機關、司法機關、媒體或有關單位收集之。請問：到實價登錄系統查詢交易案例相關資訊，屬向何者收集資料？",23,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-appraisal-004","經分析考量市場上類似不動產之正常租金為每年每坪 12,000 元，合理空置率為 5%，淨收益率為 75%，貸款資金占不動產價格比率 80%，有效總收入乘數為 15，請以有效總收入乘數法計算出收益資本化率為多少？",4,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":13},"house-114-1-appraisal-001",114,"鄰近國小的店舖，做販賣文具及圖書生意使用，此為何種不動產估價原則之掌握？",{"webId":56,"year":57,"stem":58,"number":13},"house-113-1-appraisal-001",113,"不動產市場循環受到諸多經濟因素的影響，評估不動產價格時都訂有價格日期，依價格日期評估時必須掌握那項原則？",{"webId":60,"year":61,"stem":62,"number":13},"house-112-1-appraisal-001",112,"不動產售屋廣告中「面對公園第一排」，對不動產之影響，是屬於不動產估價影響因素中之何種因素？",{"webId":64,"year":65,"stem":66,"number":13},"house-111-1-appraisal-001",111,"平均地權條例近日研議抑制炒房之修法動向，其對不動產市場之影響，是屬於不動產估價影響因素中之下列何種因素？",{"webId":68,"year":69,"stem":70,"number":13},"house-110-1-appraisal-001",110,"政府宣布實價登錄 2.0 新制自 110 年 7 月 1 日施行，此為影響不動產價格之何種因素？",1786689129833]