[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-112-1-appraisal-007":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-112-1-不動產估價概要-007","house-112-1-appraisal-007",112,1,7,"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？",{"A":17,"B":18,"C":19,"D":20},"20%","18%","12%","8%","D",null,"本題考點：建物殘餘價格率的法定上限及其在折舊計算上的意義。\n【正解理由】依《不動產估價技術規則》第 67 條第一項，建物之殘餘價格率應由不動產估價師公會全國聯合會公告之，並以不超過百分之十為原則；同法第 67 條第三項並界定，殘餘價格率指建物於經濟耐用年數屆滿後，其所賸餘之結構材料及內部設備仍能於市場上出售之價格，占建物總成本之比率。四個選項中只有百分之八落在百分之十的上限之內，故選 D。\n【逐項排除】\n(A) 百分之二十是上限的兩倍，逾越《不動產估價技術規則》第 67 條第一項不超過百分之十的原則。\n(B) 百分之十八高於百分之十，同樣不符《不動產估價技術規則》第 67 條第一項所定的原則。\n(C) 百分之十二只多出兩個百分點，仍然超過《不動產估價技術規則》第 67 條第一項所定的一成上限。\n(D) 百分之八未逾一成，符合《不動產估價技術規則》第 67 條第一項；此一比率也就是同法第 40-1 條建物折舊提存費公式中的殘餘價格率。\n【記憶點】殘餘價格率以不超過一成為原則，超過一成的選項先刪。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"house-112-1-appraisal-008","有一不動產平均每年每坪之淨收益為 3,000 元，若收益資本化率為 5%，該不動產每坪之收益價格為：",8,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-112-1-appraisal-009","下列何者不是收益法推算勘估標的總費用之項目？",9,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-112-1-appraisal-004","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？",4,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-appraisal-010","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？",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-007",114,"以投資為目的之不動產投資評估，最適合的估價方法為：",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-007",113,"有關比較法的敘述下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-appraisal-007",111,"不動產估價成本法對勘估標的之營造或施工費，其中「指以類似勘估標的之比較標的或標準建物之單位面積（或體積）營造或施工費單價為基礎，經比較並調整價格後，乘以勘估標的之面積（或體積）總數，以求取勘估標的營造或施工費。」方法，係指何方法？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-appraisal-007",110,"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？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-007",109,"某大樓座落於原為住宅區變更為商業區之土地，依據目前土地使用管制相關法令規定，該大樓應以商業與一般事務所為其法定用途，今勘估標的某層建物未變更為商業區前之原核定用途為住宅使用，請問勘估標的之估價處理方式，下列何者較為適當？",1786689129220]