[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-appraisal-016":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-016","house-109-1-appraisal-016",109,1,16,"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？",{"A":17,"B":18,"C":19,"D":20},"32513 萬元","31083 萬元","30886 萬元","30562 萬元","A",null,"本題考點：《不動產估價技術規則》第 81 條土地開發分析法之計算公式與代入順序。\n【正解理由】依《不動產估價技術規則》第 81 條，土地開發分析法價格之計算公式為 V＝S÷（1＋R）÷（1＋i）－（C＋M），S 為預期總銷售金額、R 為適當之利潤率、i 為資本利息綜合利率、C 與 M 分別為直接成本與間接成本。依序代入後得 32,512.82 萬元，四捨五入為 32513 萬元，故選 A。\n【逐項排除】\n(A) 32513 萬元即《不動產估價技術規則》第 81 條公式所得 32,512.82 萬元之值。\n(B) 31083 萬元較公式所得少 1,429.82 萬元，非依序代入之值。\n(C) 30886 萬元較公式所得少 1,626.82 萬元，非依序代入之值。\n(D) 30562 萬元較公式所得少 1,950.82 萬元，非依序代入之值。\n【演算步驟】公式：V＝S÷（1＋R）÷（1＋i）－（C＋M）。代入：S＝8.8 億元＝88,000 萬元、R＝20%、i＝4%、C＝30,000 萬元、M＝8,000 萬元。第一步：88,000 萬元÷1.2＝73,333.33 萬元。第二步：73,333.33 萬元÷1.04＝70,512.82 萬元。第三步：70,512.82 萬元－38,000 萬元＝32,512.82 萬元。\n【記憶點】先除利潤率、再除資本利息綜合利率，最後才扣成本。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-109-1-appraisal-015","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？",15,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-appraisal-019","依據不動產估價技術規則規定，試算價格之調整運算過程中，情況、價格日期、區域因素及個別因素等調整的總調整率大於多少幅度時，判定該比較標的與勘估標的差異過大，應排除該比較標的之適用？",19,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-016",114,"評估臺南孔廟的現值，依不動產估價技術規則之規定，其價格種類為下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-016",113,"有關權利估價敘述，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-016",112,"有關計量模型分析法之敘述，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-016",111,"某開發商擬於新開發區開發建築，預計興建樓板面積 2,000 坪。若推定銷售單價平均 60 萬元\u002F坪，利潤率 20%、資本利息綜合利率 5%、直接成本 2 億元、間接成本 4 千萬元，請問土地開發分析價格多少萬元？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-016",110,"土地承租人欲購買所承租土地供未來繼續使用，委託不動產估價師進行估價，其價格種類為何？",1786689129974]