[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-appraisal-015":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-015","house-109-1-appraisal-015",109,1,15,"估價人員應用收益法估價時，若某建物經濟耐用年數 45 年、經歷年數 10 年、殘價率 10%，當採取等速折舊型時，建物價格日期當時價值未來每年折舊提存率為何？",{"A":17,"B":18,"C":19,"D":20},"2%","2.25%","2.5%","3%","C",null,"本題考點：《不動產估價技術規則》第 41 條等速折舊型的每年折舊提存率算式。\n【正解理由】依《不動產估價技術規則》第 41 條第一款，等速折舊型之折舊提存率 d ＝〔（1－s）／N〕÷〔1－（1－s）n／N〕，s 為殘餘價格率、N 為建物經濟耐用年數、n 為已經歷年數。代入殘價率 10%、耐用年數 45 年、經歷年數 10 年，分子為 2%、分母為 0.8，商數為 2.5%，故選 C。\n【逐項排除】\n(A) 2% 只是《不動產估價技術規則》第 41 條第一款算式的分子（1－s）／N，尚未除以反映已折舊部分之分母。\n(B) 2.25% 相當於把耐用年數改以 40 年代入分子，與本題 45 年之經濟耐用年數不符。\n(C) 2%÷0.8＝2.5%，與《不動產估價技術規則》第 41 條第一款算式代入後之結果相符。\n(D) 3% 須分母約為 0.667 才會出現，與代入後所得之 0.8 不符。\n【演算步驟】公式：d ＝〔（1－s）／N〕÷〔1－（1－s）×n／N〕。代入：s＝10%＝0.1、N＝45 年、n＝10 年。分子＝（1－0.1）÷45 年＝0.02，即每年 2%。分母＝1－0.9×（10 年／45 年）＝1－0.2＝0.8。d＝0.02÷0.8＝0.025，即 2.5%。\n【記憶點】分子用殘價率與耐用年數，分母再扣掉已折舊比例，先算 2% 再除 0.8。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-109-1-appraisal-014","某商用不動產之自有資金要求報酬率 8%、向銀行融資之利率 4%，當自有資金的比重為 50%，以加權平均資金成本法估算之收益法折現率為何？",14,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-109-1-appraisal-016","某建築開發公司擬開發建地，開發或建築後預期總銷售金額估計 8.8 億元，開發直接成本 3 億元、間接成本 8 千萬元，開發商要求利潤率 20%、資本利息綜合利率 4%，試問土地開發分析價格多少？",16,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-109-1-appraisal-013","不動產市場是一動態的市場，對於估價的變動原則，下列敘述何者錯誤？",13,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-109-1-appraisal-017","依據不動產估價技術規則，有關成本法資本利息的敘述，下列敘述何者錯誤？",17,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-109-1-appraisal-012","正常價格的定義中，不包含下列那一要件？",12,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-appraisal-018","成本法營造施工費求取方式，有分為直接法及間接法兩大類，其中以建築細部工程之各項目單價乘以該工程施工數量合計之方法係指下列何者？",18,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-015",114,"下列各項原則中，何者最能說明畸零地價格偏高的現象？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-015",113,"有關特殊宗地估價敘述，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-015",112,"依不動產估價技術規則之規定，有關特殊宗地估價之敘述，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-015",111,"某建物於五年前取得使用執照，目前重建成本 1,000 萬元，殘餘價格率 5%，經濟耐用年數 50 年，請問以定額法估算之建物成本價格為何？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-015",110,"依不動產估價技術規則規定，下列有關特殊宗地之估價，何者敘述錯誤？",1786689129968]