[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-112-1-appraisal-018":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-018","house-112-1-appraisal-018",112,1,18,"當債務保障比率要求為 1.5 倍，貸款常數為 0.1，不動產價格為新臺幣 60 億元，自有資金為新臺幣 15 億元，不足資金則跟銀行貸款。請問在前述情況下收益資本化率（折現率）為何？",{"A":17,"B":18,"C":19,"D":20},"15%","11.25%","5%","3.75%","B",null,"本題考點：《不動產估價技術規則》第 43 條第四款債務保障比率法，收益資本化率或折現率等於債務保障比率乘貸款常數乘貸款資金占不動產價格比率。\n【正解理由】依《不動產估價技術規則》第 43 條第四款之計算式，先求貸款資金：新臺幣 60 億元減新臺幣 15 億元等於新臺幣 45 億元；再求貸款資金占不動產價格比率：新臺幣 45 億元除以新臺幣 60 億元等於 0.75；代入公式得 1.5×0.1×0.75＝0.1125，即 11.25%，故選 B。\n【逐項排除】\n(A) 15% 係只以債務保障比率 1.5 乘貸款常數 0.1 得 0.15，漏乘《不動產估價技術規則》第 43 條第四款所列的貸款資金占不動產價格比率。\n(B) 11.25% 由 1.5×0.1×0.75 得出，三個乘數與條文所列三項一一對應。\n(C) 5% 無從由題示數值導出：在債務保障比率 1.5 與貸款常數 0.1 之下，須貸款資金占不動產價格比率約 0.333 才會得到 0.05，與本題的 0.75 不符。\n(D) 3.75% 係誤取自有資金新臺幣 15 億元占新臺幣 60 億元之 0.25 代入，1.5×0.1×0.25＝0.0375，惟條文所要求者為貸款資金占不動產價格比率，非自有資金占比。\n【記憶點】債務保障比率法三個乘數缺一不可，末項是「貸款」占不動產價格的比率，不是自有資金占比。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-112-1-appraisal-017","有關不動產租金估計之敘述，下列何者正確？",17,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-112-1-appraisal-019","在宗地估價中，公共設施用地及公共設施保留地之估價，以下列那一種方法估價為原則？",19,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-112-1-appraisal-016","有關計量模型分析法之敘述，下列何者錯誤？",16,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-112-1-appraisal-020","下列何者不屬於土地建築開發之間接成本項目？",20,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-112-1-appraisal-015","依不動產估價技術規則之規定，有關特殊宗地估價之敘述，下列何者正確？",15,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-appraisal-021","有關房地成本價格之計算公式，下列何者正確？",21,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-018",114,"勘估標的營造或施工費之求取得採直接法或間接法，下列各方法中何者相對精細？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-018",113,"影響不動產價格的三大因素中區域因素甚為重要，下列敘述何者非屬區域因素的描述？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-appraisal-018",111,"不動產估價人員應針對不動產勘估標的之價格日期當時的價值進行估價，而所謂價格日期是指：",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-appraisal-018",110,"勘估標的乙之價格日期、勘察日期分別為 110 年 8 月 15 日、110 年 9 月 15 日，若比較標的交易日期為 110 年 7 月 10 日（經查 110 年 7 至 9 月不動產指數分別為：106%、108%、107%），其價格日期調整百分率為何？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-018",109,"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？",1786689129320]