[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-appraisal-011":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-011","house-114-1-appraisal-011",114,1,11,"下列有關成本法之敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"建物估價以求取重置成本為原則","預售收入之資金應計息","建物折舊額計算應以物理耐用年數為主","建物之殘餘價格率以不超過百分之十為原則","D",null,"本題考點：成本法的四組數值規定——重建與重置成本孰為原則、資本利息的計息範圍、折舊所依據的耐用年數，以及殘餘價格率上限。\n【正解理由】依《不動產估價技術規則》第 67 條第一項，建物之殘餘價格率應由不動產估價師公會全國聯合會公告之，並以不超過百分之十為原則；同規則第 67 條第三項並將殘餘價格率界定為建物於經濟耐用年數屆滿後，其所賸餘之結構材料及內部設備仍能於市場上出售之價格占建物總成本之比率。本選項之上限與語氣皆與條文一致，故選 D。\n【逐項排除】\n(A) 錯誤。《不動產估價技術規則》第 48 條第三項明定建物估價以求取重建成本為原則，僅於建物使用之材料目前已無生產或施工方法已改變者，才得採重置成本替代之，本選項原則與例外寫反。\n(B) 錯誤。《不動產估價技術規則》第 59 條規定自有資金之計息利率應不高於一年期定存利率且不低於活存利率，借款則以銀行短期放款利率計息，預售收入之資金應不計息。\n(C) 錯誤。《不動產估價技術規則》第 65 條第一項為建物折舊額計算應以經濟耐用年數為主，必要時得以物理耐用年數計算，本選項主從顛倒。\n(D) 正確。殘餘價格率由全聯會公告且以不超過百分之十為原則，另依《不動產估價技術規則》第 67 條第二項，耐用年數終止後確實無殘餘價格者，於計算折舊時不予提列。\n【記憶點】成本法四個數字：重建為原則、預售款不計息、折舊看經濟年數、殘值率不逾一成。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-appraisal-014","下列何者是個別因素之描述？",14,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-appraisal-011",113,"中央銀行理監事會於 113 年第 3 季會議決議調升存款準備率及調整選擇性信用管制措施，此項宣布可能會影響不動產市場與價值，此為影響不動產價值之何種因素？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-appraisal-011",112,"目前銀行之一年期定存利率為 1.57%，活存利率為 0.58%，短期放款利率為 7.11%，下列之敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-appraisal-011",111,"不動產估價比較法經比較調整後求得之勘估標的試算價格，應就價格偏高或偏低者重新檢討，經檢討確認適當合理者，始得作為決定比較價格之基礎。檢討後試算價格之間差距仍達多少以上者，應排除該試算價格之適用？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-appraisal-011",110,"依不動產估價技術規則規定，以不動產證券化為估價目的者，其折現現金流量分析法之總費用應依何種資料加以推算？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-011",109,"以下直接資本化法之定義敘述，何者為正確？",1786689128816]