[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-112-1-appraisal-004":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"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-112-1-不動產估價概要-004","house-112-1-appraisal-004",112,1,4,"收益性不動產價值是由現在至將來所能帶給權利人之利潤總計，估價師求取將來的收益據以評估不動產價值，應重視何種不動產估價原則？",{"A":17,"B":18,"C":19,"D":20},"期日原則","外部性原則","預測原則","內部性原則","C",null,"本題考點：收益性不動產的價值來自將來收益，估價時應貫徹的原則。\n【正解理由】收益性不動產的價格，是把現在到將來各期能歸屬於權利人的收益折算為現值後加總，估價師必須對未來的收入、費用與期末價值作合理推估，這正是預測原則的內涵。《不動產估價技術規則》第 29 條所定直接資本化法，是以勘估標的未來平均一年期間之客觀淨收益，應用價格日期當時適當之收益資本化率推算價格；《不動產估價技術規則》第 31 條所定折現現金流量分析法，則以未來折現現金流量分析期間之各期淨收益及期末價值，以適當折現率折現後加總，兩者都以向前推估為前提，故選 C。\n【逐項排除】\n(A) 期日原則的著眼點是價格的時間基準，對應《不動產估價技術規則》第 2 條第七款所稱價格日期，即表示不動產價格之基準日期，處理的是以哪一天為準，不是對將來收益的推估。\n(B) 外部性原則講的是標的以外的環境條件對其價值的增減，屬價格形成來源的分析角度。\n(C) 求取將來的收益據以評估現在的價值，即預測原則所要求者，故為正解。\n(D) 內部性原則著眼於標的內部各構成要素的配置是否恰當，與時間軸上的推估無關。\n【記憶點】向前看未來收益，就是預測原則。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-112-1-appraisal-003","各直轄市、縣（市）國土計畫於 110 年 4 月 30 日公告實施，此為影響不動產價格之何種因素？",3,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-112-1-appraisal-005","老舊公寓因加裝電梯設備，價格也因此提升，此為何種不動產原則？",5,{"webId":35,"stem":36,"number":37,"year":12,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-112-1-appraisal-006","依不動產估價技術規則規定，比較標的為父親賣給兒子之交易，應進行何種調整？",6,{"webId":43,"stem":44,"number":13,"year":12,"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？",{"webId":46,"stem":47,"number":48,"year":12,"session":13},"house-112-1-appraisal-007","下列之建物殘餘價格率，何者符合不動產估價技術規則之規定？",7,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"house-114-1-appraisal-004",114,"比較標的為與法定用途不符之交易，應先作適當之調整才能採用，此為何種調整？",{"webId":55,"year":56,"stem":57,"number":14},"house-113-1-appraisal-004",113,"某預售建案因取得綠建築黃金級標章，每坪開價比附近未取得標章之建案貴，建商申請綠建築標章的行為是基於不動產估價之何種經濟原則？",{"webId":59,"year":60,"stem":61,"number":14},"house-111-1-appraisal-004",111,"依據不動產估價技術規則之規定，在一宗土地內有不同法定用途時，應如何估價？",{"webId":63,"year":64,"stem":65,"number":14},"house-110-1-appraisal-004",110,"公寓因加裝電梯而價格提昇，此屬於何種不動產估價原則？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-appraisal-004",109,"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？",1786689129189]