[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-appraisal-007":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-114-1-不動產估價概要-007","house-114-1-appraisal-007",114,1,7,"以投資為目的之不動產投資評估，最適合的估價方法為：",{"A":17,"B":18,"C":19,"D":20},"比較法","折現現金流量分析法","成本法","土地開發分析法","B",null,"本題考點：收益法兩支方法的分工，投資評估由哪一支負責。\n【正解理由】《不動產估價技術規則》第 31 條第一項規定，折現現金流量分析法指勘估標的未來折現現金流量分析期間之各期淨收益及期末價值，以適當折現率折現後加總推算勘估標的價格之方法；同條第二項明定前項折現現金流量分析法，得適用於以投資為目的之不動產投資評估。條文把投資評估直接指給這個方法，且它同時處理各期淨收益與期末價值，正是投資決策所需，故選 B。\n【逐項排除】\n(A) 比較法依《不動產估價技術規則》第 18 條第一項，以比較標的價格為基礎，經比較、分析及調整等推算勘估標的價格，反映成交行情，無法逐期表達持有期間現金流與期末處分價值。\n(B) 折現現金流量分析法為《不動產估價技術規則》第 31 條第二項明文指定得適用於投資評估之方法，其公式見同規則第 32 條，各期淨收益與期末價值均以折現率折現後加總，故為正解。\n(C) 成本法依《不動產估價技術規則》第 48 條第一項，求取價格日期之重建成本或重置成本，扣減累積折舊額或其他應扣除部分，著眼於投入面，不衡量投資期間之收益。\n(D) 土地開發分析法依《不動產估價技術規則》第 70 條，估算開發或建築後總銷售金額，扣除開發期間之直接成本、間接成本、資本利息及利潤後，求得開發前或建築前土地開發分析價格，對象是待開發土地。\n【記憶點】看到各期淨收益加期末價值，就是折現現金流量分析法。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-appraisal-006","勘估標的未來平均 1 年期間之客觀淨收益為 100 萬元，收益價格為 2,000 萬元，收益資本化率為：",6,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-appraisal-008","債務保障比率為 1.3、貸款常數為 0.055、貸款資金占不動產價格比率為 70%，收益資本化率約為：",8,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-114-1-appraisal-005","下列價格調整率何者符合不動產估價技術規則之規定？",5,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-appraisal-009","附著於土地之工事及水利土壤之改良，以何種方法估價為原則？",9,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-114-1-appraisal-004","比較標的為與法定用途不符之交易，應先作適當之調整才能採用，此為何種調整？",4,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-appraisal-010","下列有關直接資本化法之敘述何者正確？",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-appraisal-007",113,"有關比較法的敘述下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-appraisal-007",112,"下列之建物殘餘價格率，何者符合不動產估價技術規則之規定？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-appraisal-007",111,"不動產估價成本法對勘估標的之營造或施工費，其中「指以類似勘估標的之比較標的或標準建物之單位面積（或體積）營造或施工費單價為基礎，經比較並調整價格後，乘以勘估標的之面積（或體積）總數，以求取勘估標的營造或施工費。」方法，係指何方法？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-appraisal-007",110,"對不具市場性之不動產所估計之價值，並以貨幣金額表示者，為何種價格？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-007",109,"某大樓座落於原為住宅區變更為商業區之土地，依據目前土地使用管制相關法令規定，該大樓應以商業與一般事務所為其法定用途，今勘估標的某層建物未變更為商業區前之原核定用途為住宅使用，請問勘估標的之估價處理方式，下列何者較為適當？",1786689128783]