[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-110-1-appraisal-010":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-110-1-不動產估價概要-010","house-110-1-appraisal-010",110,1,10,"100 坪之辦公室出租，每月每坪正常租金為 1,000 元，推估該辦公室合理空置率為 8%，每年之地價稅、房屋稅、保險費、管理費及維修費為 120,000 元，貸款支出為 200,000 元。該辦公室每年之淨收益為多少？",{"A":17,"B":18,"C":19,"D":20},"1,080,000 元","984,000 元","880,000 元","784,000 元","B",null,"本題考點：《不動產估價技術規則》第 42 條淨收益的計算與總費用範圍。\n【正解理由】依《不動產估價技術規則》第 42 條第一項，有效總收入減總費用即為淨收益；同規則第 36 條規定有效總收入為總收入扣除閒置及其他原因所造成之收入損失後之餘額；同規則第 38 條列舉總費用為地價稅或地租、房屋稅、保險費、管理費及維修費等，貸款支出不在其列，計算得淨收益新臺幣 984,000 元，故選 B。\n【逐項排除】\n(A) 1,080,000 元 係未推估空置損失，逕以年總收入 1,200,000 元扣除費用 120,000 元，牴觸《不動產估價技術規則》第 36 條。\n(B) 正確。\n(C) 880,000 元 係未扣空置損失又扣貸款支出 200,000 元，兩處均不合《不動產估價技術規則》第 36 條與第 38 條。\n(D) 784,000 元 係在正解之上再扣貸款支出 200,000 元，非《不動產估價技術規則》第 38 條所列項目。\n【演算步驟】總收入＝100 坪×每坪每月 1,000 元×12 個月＝新臺幣 1,200,000 元。收入損失＝1,200,000 元×8%＝96,000 元。有效總收入＝1,200,000 元－96,000 元＝1,104,000 元。淨收益＝1,104,000 元－120,000 元＝新臺幣 984,000 元。\n【記憶點】先扣空置再扣費用，貸款不是費用。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-110-1-appraisal-009","就同一供需圈內近鄰地區或類似地區中，選擇與勘估標的類似之比較標的或標準建物，經比較與勘估標的營造或施工費之條件差異並作價格調整，以求取勘估標的營造或施工費的方法為何？",9,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-110-1-appraisal-011","依不動產估價技術規則規定，以不動產證券化為估價目的者，其折現現金流量分析法之總費用應依何種資料加以推算？",11,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-110-1-appraisal-008","勘估標的之營造或施工費，依不動產估價技術規則之規定，不包含下列那一項目？",8,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-110-1-appraisal-012","比較標的於 110 年 1 月以 2,000 萬元成交，當時之價格指數為 95；勘估標的之價格日期為 110 年 9 月，價格指數為 101。假設其他條件皆相同，請問勘估標的經價格日期調整後之價格約為多少？",12,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-110-1-appraisal-007","對不具市場性之不動產所估計之價值，並以貨幣金額表示者，為何種價格？",7,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-110-1-appraisal-013","依不動產估價技術規則規定，下列有關租金之兩種敘述，何者正確？",13,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-010",114,"下列有關直接資本化法之敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-010",113,"有關營造或施工費的敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-010",112,"有一幢公寓每坪平均售價為 60 萬元，1 樓每坪售價為 75 萬元，4 樓每坪售價為 50 萬元，建物價格占不動產價格之 40%，若 4 樓之樓層別效用比為 100%，則 1 樓之樓層別效用比為何？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-010",111,"不動產估價應就不同估價方法估價所獲得之價格進行綜合比較，視不同價格所蒐集資料可信度及估價種類目的條件差異，考量價格形成因素之相近程度，決定勘估標的價格。若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，何種方法應視前項情形賦予相對較大之權重？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-010",109,"某一筆建築用地將以土地開發分析法推估價格，其資本利息綜合利率為 4.8%，該土地開發之土地價值比率占 60%，建物價值比率占 40%，預計開發年數為 2 年，請問資本利息年利率應為多少？",1786689129693]