[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-113-1-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-113-1-不動產估價概要-021","house-113-1-appraisal-021",113,1,21,"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？",{"A":17,"B":18,"C":19,"D":20},"1,620 萬元","1,380 萬元","1,080 萬元","1,200 萬元","B",null,"本題考點：以定額法（等速折舊型）求建物累積折舊額，再依成本價格公式求建物現值。\n【正解理由】依《不動產估價技術規則》第 40-1 條，等速折舊型的計算式為建物總成本×（1－殘餘價格率）×1／建物經濟耐用年數；依本規則第 69 條，建物成本價格＝建物總成本減建物累積折舊額。以重建成本作為建物總成本，先求每年折舊額，乘以已經歷年數得累積折舊額，再自總成本扣除，得 1,380 萬元，故選 B。\n【逐項排除】\n(A) 1,620 萬元是累積折舊額本身，是要被扣掉的數，不是扣完之後所剩的價值。\n(B) 正確。即建物總成本扣除累積折舊額後的餘額。\n(C) 1,080 萬元是把已扣除殘餘價格的 2,700 萬元乘以剩餘年數比率所得，等於把 300 萬元的殘餘價格一併折光，與本規則第 67 條殘餘價格不予折減的意旨不合。\n(D) 1,200 萬元是直接以總成本乘剩餘年數比率，全未計入殘餘價格率這一項。\n【演算步驟】每年折舊額＝建物總成本 3,000 萬元×（1－殘餘價格率 10%）÷經濟耐用年數 50 年＝2,700 萬元÷50 年＝54 萬元／年。累積折舊額＝每年折舊額 54 萬元／年×已經歷年數 30 年＝1,620 萬元。建物成本價格＝建物總成本 3,000 萬元－累積折舊額 1,620 萬元＝1,380 萬元。\n【記憶點】定額法只折可折舊的那一段，殘餘價格永遠留著不折。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-113-1-appraisal-020","某公寓因為隔壁基地正在興建危老建案造成外牆龜裂現象，此現象屬於那一種折舊類型？",20,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-113-1-appraisal-022","比較標的於 112 年 9 月以 3,060 萬元售出，當時房價指數為 102；勘估標的價格日期為 113 年 5 月，房價指數上漲至 105。假設其他條件相同，勘估標的經價格日期調整後的應該是多少？",22,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-113-1-appraisal-019","A 把忠孝東路五段鄰近市政府的店面出租給一間連鎖咖啡店，每月租金 100,000 元，押金 2 個月，假設年利率 2.5%，約定每年管理費 120,000 元由咖啡店支付，請問其一年支付之實質租金為多少元？",19,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-113-1-appraisal-023","依據不動產估價技術規則規定試算價格的價格決定，那一項不適用？",23,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-113-1-appraisal-018","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？",18,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-113-1-appraisal-024","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？",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-112-1-appraisal-021",112,"有關房地成本價格之計算公式，下列何者正確？",{"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？",1786689129121]