[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-111-1-appraisal-024":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-111-1-不動產估價概要-024","house-111-1-appraisal-024",111,1,24,"有一比較標的於 110 年 10 月以 800 萬元成交，當時的價格指數為 103.6%，不動產勘估標的之價格日期為 111 年 3 月，當時的價格指數為 100.3%。假設其他條件相同，請問該勘估標的經價格日期調整後的價格為多少？",{"A":17,"B":18,"C":19,"D":20},"834.7 萬元","826.3 萬元","789.6 萬元","774.5 萬元","D",null,"本題考點：比較法中的價格日期調整——以價格指數的比值，將比較標的成交價格調整為勘估標的價格日期當時的價格水準。\n【正解理由】依《不動產估價技術規則》第 19 條第二款，價格日期調整指比較標的之交易日期與勘估標的之價格日期間價格水準發生變動時，應以適當之變動率或變動金額，將比較標的價格調整為勘估標的價格日期之價格。以指數比值計算：800 萬元 ×（100.3 ÷ 103.6）≒ 774.5 萬元，故選 D。\n【逐項排除】\n(A) 834.7 萬元高於成交價 800 萬元；指數由 103.6% 降至 100.3%，調整後價格必低於 800 萬元，方向即誤。\n(B) 826.3 萬元是把比值顛倒、誤算 800 萬元 ×（103.6 ÷ 100.3）的結果，指數下跌價格卻調高，方向錯誤。\n(C) 789.6 萬元方向雖正確，但依正確比值重算應為 774.5 萬元，數值不符。\n(D) 正確。計算過程如下。\n【演算步驟】公式：調整後價格＝比較標的成交價格 ×（勘估標的價格日期之價格指數 ÷ 比較標的交易日期之價格指數）。代入：調整後價格＝ 8,000,000 元 × 100.3 ÷ 103.6 ≒ 7,745,174 元。結果：約 774.5 萬元。\n【記憶點】價格日期調整＝目標日指數除以成交日指數；指數往下走，調整後價格跟著往下調。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-111-1-appraisal-023","某甲有一棟 5 層透天住宅，其中第一層到第四層為合法建築物，頂樓層為違章建築物，某甲委託估價人員進行房地估價，並要求估價人員對所有樓層進行估價，估價人員應如何估價較為恰當？",23,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-111-1-appraisal-025","在土地開發分析法之估價程序中，應進行現況勘查與環境發展程度調查與分析，下列何者不屬於要勘查與調查分析的事項：",25,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-111-1-appraisal-022","科學園區附近的農業用地，未來可能變更為建地，土地所有權人要求估價人員針對其農地未來可能變更為建地情況進行估價，請問該筆土地的價格屬於何種類？",22,{"webId":39,"stem":40,"number":13,"year":41,"session":13},"house-112-1-appraisal-001","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？",112,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-111-1-appraisal-021","依據不動產估價技術規則，在進行不動產估價作業程序時，下列何者屬於估價要確定的基本事項？",21,{"webId":47,"stem":48,"number":49,"year":41,"session":13},"house-112-1-appraisal-002","不動產估價師受託評估總統府價值，此屬於何種價格種類？",2,[51,55,59,62,66],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-024",114,"於不動產租金估計中有所謂的經濟租金與支付租金，兩者的大小關係為何？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-024",113,"某一開發案自有資金比例是 30%，其餘資金向銀行貸款，貸款利率為 3%，自有資金報酬率為 2%，其資本化率為何？",{"webId":60,"year":41,"stem":61,"number":14},"house-112-1-appraisal-024","如果一開發案開發後預期總銷售金額為新臺幣 10 億元，適當之利潤率為 10%，開發所需之直接成本為新臺幣 6 億元，開發所需之間接成本為新臺幣 2 億元，開發所需總成本之資本利息綜合利率為 5%。請問下列何者最接近此一開發案之土地開發分析價格？",{"webId":63,"year":64,"stem":65,"number":14},"house-110-1-appraisal-024",110,"實際建築使用之容積率超過法定容積率之房地，應以何種方式估價？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-appraisal-024",109,"依據不動產估價技術規則規定，不動產估價應敘明價格種類，請問辦理東沙島估價，此屬於何種價格？",1786689129587]