[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-appraisal-010":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-010","house-114-1-appraisal-010",114,1,10,"下列有關直接資本化法之敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"屬於比較法之一種","應以勘估標的作最合理使用之客觀淨收益為基準","應用價格日期當時適當之收益資本化率推算","計算過程應另加計期末價值","C",null,"本題考點：直接資本化法的法定定義要件。\n【正解理由】《不動產估價技術規則》第 29 條規定：「直接資本化法，指勘估標的未來平均一年期間之客觀淨收益，應用價格日期當時適當之收益資本化率推算勘估標的價格之方法。」選項 C 所述「應用價格日期當時適當之收益資本化率推算」與本條文字相同，把率的適切性與時點都鎖定在價格日期當時，故選 C。\n【逐項排除】\n(A) 錯誤。《不動產估價技術規則》第 28 條第一項規定收益法得採直接資本化法、折現現金流量分析法等方法，直接資本化法屬收益法之一種；比較法另定於同規則第 18 條，以比較標的價格為基礎推算，兩者資料來源不同。\n(B) 錯誤。《不動產估價技術規則》第 33 條第一項規定客觀淨收益應以勘估標的作最有效使用之客觀淨收益為基準，並參酌鄰近類似不動產在最有效使用情況下之收益推算之；本項寫成最合理使用，與同規則第 2 條第十七款定義的法定用語不符。\n(C) 正確。與《不動產估價技術規則》第 29 條所定要件相符，收益資本化率須為價格日期當時適當者。\n(D) 錯誤。加計期末價值是《不動產估價技術規則》第 31 條第一項折現現金流量分析法的內容；同規則第 30 條所定直接資本化法之計算公式為收益價格等於客觀淨收益除以收益資本化率，不另加計期末價值。\n【記憶點】一年、價格日期、資本化率，三個詞湊齊才是直接資本化法。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-appraisal-011","下列有關成本法之敘述何者正確？",11,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-appraisal-012","有關土地開發分析法之資本利息綜合利率之敘述何者正確？",12,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-114-1-appraisal-007","以投資為目的之不動產投資評估，最適合的估價方法為：",7,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-appraisal-013","下列因素：①地區淹水 ②捷運站設置 ③利率變動 ④離小學距離，那些是屬於影響不動產價格之區域因素？",13,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-appraisal-010",113,"有關營造或施工費的敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-appraisal-010",112,"有一幢公寓每坪平均售價為 60 萬元，1 樓每坪售價為 75 萬元，4 樓每坪售價為 50 萬元，建物價格占不動產價格之 40%，若 4 樓之樓層別效用比為 100%，則 1 樓之樓層別效用比為何？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-appraisal-010",111,"不動產估價應就不同估價方法估價所獲得之價格進行綜合比較，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，決定勘估標的價格。若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，何種方法應視前項情形賦予相對較大之權重？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-appraisal-010",110,"100 坪之辦公室出租，每月每坪正常租金為 1,000 元，推估該辦公室合理空置率為 8%，每年之地價稅、房屋稅、保險費、管理費及維修費為 120,000 元，貸款支出為 200,000 元。該辦公室每年之淨收益為多少？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-010",109,"某一筆建築用地將以土地開發分析法推估價格，其資本利息綜合利率為 4.8%，該土地開發之土地價值比率占 60%，建物價值比率占 40%，預計開發年數為 2 年，請問資本利息年利率應為多少？",1786689128810]