[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-113-1-appraisal-022":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-022","house-113-1-appraisal-022",113,1,22,"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？",{"A":17,"B":18,"C":19,"D":20},"2,970 萬元","3,150 萬元","3,240 萬元","3,210 萬元","B",null,"本題考點：比較法中的價格日期調整，測驗能否以房價指數之變動率，將比較標的價格調整為勘估標的價格日期之價格。\n【正解理由】依《不動產估價技術規則》第 19 條，價格日期調整指比較標的之交易日期與勘估標的之價格日期因時間之差異，致價格水準發生變動，應以適當之變動率或變動金額，將比較標的價格調整為勘估標的價格日期之價格。本題的變動率即房價指數比 105÷102，故調整後價格為 3,060 萬元×105÷102＝3,150 萬元，故選 B。\n【逐項排除】\n(A) 2,970 萬元是把調整方向弄反，約等於 3,060 萬元下修 2.94%；指數由 102 上漲至 105，價格應上調而非下修。\n(B) 正確。3,060 萬元÷102×105＝3,150 萬元，即隨指數上漲約 2.94% 同步上調 90 萬元。\n(C) 3,240 萬元等於以 108÷102 換算，把指數漲幅誤放大一倍（3 點誤為 6 點），與題設指數不符。\n(D) 3,210 萬元等於以 107÷102 換算，把指數上漲 3 點誤記為 5 點，變動率取錯。\n【演算步驟】價格日期調整後價格＝比較標的價格×（價格日期當時之指數÷交易日期當時之指數）。代入：3,060 萬元÷102×105＝30 萬元×105＝3,150 萬元。\n【記憶點】價格日期調整＝原價乘「新指數、除舊指數」，指數上漲，價格就上調。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-113-1-appraisal-021","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？",21,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-113-1-appraisal-025","某一棟四層樓公寓，各樓層面積皆相同，一樓單價每坪 50 萬元，4 樓單價每坪 40 萬元，假設 4 樓之樓層別效用比為 100%，請問一樓的樓層別效用比是多少？",25,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-022",114,"依不動產估價技術規則第 130 條之規定，不動產租金估計以估計勘估標的之何種租金為原則？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-appraisal-022",112,"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？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-appraisal-022",111,"科學園區附近的農業用地，未來可能變更為建地，土地所有權人要求估價人員針對其農地未來可能變更為建地情況進行估價，請問該筆土地的價格屬於何種類？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-appraisal-022",110,"勘估標的丙之市場價格 1,000 萬元，經分析當地同類型不動產之租金收益率 5%，必要費用 20 萬元\u002F年，租賃所得稅約 2 萬元。若丙為新訂租約，根據上開資料估計之年租金為？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-022",109,"國內已有不動產證券化的個案，依據不動產估價技術規則規定，以契約約定租金作為不動產證券化受益證券信託利益分配基礎者，何種價格應視不同價格所蒐集資料可信度及估價種類目的條件差異，考量價格形成因素之相近程度情形賦予相對較大之權重？",1786689129128]