[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-113-1-appraisal-024":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-024","house-113-1-appraisal-024",113,1,24,"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？",{"A":17,"B":18,"C":19,"D":20},"2.3%","2.7%","2.5%","2.6%","B",null,"本題考點：收益法中收益資本化率之決定方法，考加權平均資金成本法的權重配對與計算。\n【正解理由】依《不動產估價技術規則》第 43 條第三款，收益資本化率或折現率得依加權平均資金成本方式決定，即以各資金來源占總資金成本之比例為權重，乘以各該資金來源之利率或要求報酬率後加總，且各權重之和為一。本題自有資金比例 30%、報酬率 2%，其餘 70% 為銀行貸款、利率 3%，資本化率＝30%×2%＋70%×3%＝0.6%＋2.1%＝2.7%，故選 B。此率即同規則第 29 條直接資本化法中，用以將未來平均一年期間客觀淨收益推算勘估標的價格之收益資本化率。\n【逐項排除】\n(A) 2.3% 是把權重與利率配錯對象的結果，即 30%×3%＋70%×2%＝0.9%＋1.4%＝2.3%；自有資金應配 2% 的報酬率、貸款應配 3% 的利率，不可對調。\n(B) 正確。30%×2%＋70%×3%＝2.7%，兩個權重合計 100%，配對與加權皆符合加權平均資金成本法之要求。\n(C) 2.5% 是把 2% 與 3% 直接簡單平均的結果，忽略了兩種資金的占比是三比七而非各半。\n(D) 2.6% 相當於誤用 40% 與 60% 的權重計算，即 40%×2%＋60%×3%＝2.6%，與題設自有資金比例 30% 不符。\n【記憶點】加權平均資金成本＝各資金占比×各自利率再加總，占比配自己的利率，權重之和必為 100%。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":13,"year":41,"session":13},"house-114-1-appraisal-001","鄰近國小的店舖，做販賣文具及圖書生意使用，此為何種不動產估價原則之掌握？",114,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":41,"session":13},"house-114-1-appraisal-002","以成本法進行不動產估價，下列何者非為總成本應包括之項目？",2,[51,54,58,62,66],{"webId":52,"year":41,"stem":53,"number":14},"house-114-1-appraisal-024","於不動產租金估計中有所謂的經濟租金與支付租金，兩者的大小關係為何？",{"webId":55,"year":56,"stem":57,"number":14},"house-112-1-appraisal-024",112,"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？",{"webId":59,"year":60,"stem":61,"number":14},"house-111-1-appraisal-024",111,"有一比較標的於 110 年 10 月以 800 萬元成交，當時的價格指數為 103.6%，不動產勘估標的之價格日期為 111 年 3 月，當時的價格指數為 100.3%。假設其他條件相同，請問該勘估標的經價格日期調整後的價格為多少？",{"webId":63,"year":64,"stem":65,"number":14},"house-110-1-appraisal-024",110,"實際建築使用之容積率超過法定容積率之房地，應以何種方式估價？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-appraisal-024",109,"依據不動產估價技術規則規定，不動產估價應敘明價格種類，請問辦理東沙島估價，此屬於何種價格？",1786689129148]