[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-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-109-1-不動產估價概要-002","house-109-1-appraisal-002",109,1,2,"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？",{"A":17,"B":18,"C":19,"D":20},"14.4 萬元","16 萬元","18 萬元","20 萬元","C",null,"本題考點：等速折舊型年折舊額的計算，以及折舊應以經濟耐用年數而非物理耐用年數為分母。\n【正解理由】依《不動產估價技術規則》第 40-1 條第一款，等速折舊型之折舊額為建物總成本乘以一減殘餘價格率，再乘以經濟耐用年數的倒數；同規則第 65 條並明定建物折舊額計算應以經濟耐用年數為主。代入後每年折舊額為 180,000 元，即 18 萬元，故選 C。\n【逐項排除】\n(A) 錯誤。14.4 萬元是把分母換成物理耐用年數 50 年，牴觸《不動產估價技術規則》第 65 條以經濟耐用年數為主的規定。\n(B) 錯誤。16 萬元是以 8,000,000 元直接除以物理耐用年數 50 年，既用錯年數，又漏扣殘餘價格。\n(C) 正確。分子已扣殘餘價格、分母採經濟耐用年數，對應《不動產估價技術規則》第 40-1 條第一款的等速折舊型算式。\n(D) 錯誤。20 萬元是未扣殘餘價格，直接以 8,000,000 元除以 40 年，漏了一減殘餘價格率這一項。\n【演算步驟】年折舊額＝建物總成本×（1－殘餘價格率）÷經濟耐用年數。殘餘價格率＝800,000 元÷8,000,000 元＝0.1。年折舊額＝8,000,000 元×（1－0.1）÷40 年＝7,200,000 元÷40 年＝180,000 元。\n【記憶點】折舊看經濟耐用年數，分子先扣殘值：8,000,000 元的九成攤 40 年即 18 萬元。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"house-109-1-appraisal-001","下列有關成本法之建物殘餘價格之敘述，何者正確？",{"webId":30,"stem":31,"number":32,"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":34,"stem":35,"number":36,"year":37,"session":13},"house-108-1-appraisal-025","下列敘述何者為正確？",25,108,{"webId":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"year":37,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-appraisal-005","對於區分所有建物估價運用樓層別效用比時，下列敘述何者正確？",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？",1786689129837]