[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-112-1-appraisal-021":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-021","house-112-1-appraisal-021",112,1,21,"有關房地成本價格之計算公式，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"房地成本價格＝土地總成本＋建物成本價格","房地成本價格＝土地總成本＋建物總成本","房地成本價格＝土地價格＋建物成本價格－建物累積折舊額","房地成本價格＝土地價格＋建物成本價格＋建物累積折舊額","A",null,"本題考點：《不動產估價技術規則》第 69 條所定成本價格的三個計算公式，特別是土地價格、建物成本價格與房地成本價格的層次關係。\n【正解理由】依《不動產估價技術規則》第 69 條第一項，土地價格等於土地總成本，建物成本價格等於建物總成本減建物累積折舊額，房地成本價格等於土地價格加建物成本價格；既然土地價格即土地總成本，以土地總成本加建物成本價格表達，與條文所定等式一致，故選 A。\n【逐項排除】\n(A) 敘述正確，土地總成本即《不動產估價技術規則》第 69 條第一項第一款所定之土地價格，與已扣除累積折舊的建物成本價格相加，正是同條第一項第三款所稱房地成本價格。\n(B) 建物總成本尚未扣除建物累積折舊額，與《不動產估價技術規則》第 69 條第一項第二款所定建物成本價格不同，逕以之相加將高估房地成本價格。\n(C) 建物成本價格依《不動產估價技術規則》第 69 條第一項第二款已扣過建物累積折舊額，再減一次等於重複扣除，與同項第三款的等式不合。\n(D) 建物累積折舊額在《不動產估價技術規則》第 69 條第一項第二款是減項而非加項，將其加回等於還原為建物總成本，與同項第三款的等式不合。\n【記憶點】先扣折舊得建物成本價格，再與等於土地總成本的土地價格相加，才是房地成本價格。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"house-112-1-appraisal-022","下列那一種方法不屬於計算收益資本化率或折現率之方法？",22,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-112-1-appraisal-023","比較法估價試算價格之調整運算過程中，區域因素調整、個別因素調整或區域因素及個別因素內之任一單獨項目之價格調整率大於（甲），或情況、價格日期、區域因素及個別因素調整總調整率大於（乙）時，判定該比較標的與勘估標的差異過大，應排除該比較標的之適用。請問（甲）與（乙）各為多少？",23,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-112-1-appraisal-018","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？",18,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"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？",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-021",114,"以直接資本化法對同一不動產之土地、建物及不動產分別評估其價值，則三者之收益資本化率數值何者最高？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-021",113,"一棟屋齡 30 年的公寓，假設現在重建成本是 3,000 萬元，耐用年數為 50 年，殘餘價格率為 10%，以定額法計算折舊的情況下，目前公寓的價值是多少？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-appraisal-021",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-appraisal-021",110,"依據不動產估價技術規則第 43 條規定，收益資本化率應考慮之因素不包括下列何者？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-021",109,"估價人員就某建物使用與勘估標的相同之建材標準、設計、配置及施工品質，於價格日期重新複製建築所需之成本，是指下列何者？",1786689129339]