[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-appraisal-012":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-012","house-114-1-appraisal-012",114,1,12,"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？",{"A":17,"B":18,"C":19,"D":20},"資本利息綜合利率＝貸款利息年利率 ×（建物價值比率＋土地價值比率×1\u002F2）× 開發年數","資本利息綜合利率＝資本利息年利率 ×（建物價值比率＋土地價值比率×1\u002F2）× 開發年數","資本利息綜合利率＝資本利息年利率 ×（土地價值比率＋建物價值比率×1\u002F2）× 開發年數","資本利息綜合利率＝貸款利息年利率 ×（土地價值比率＋建物價值比率×1\u002F2）× 開發年數","C",null,"本題考點：土地開發分析法中資本利息綜合利率的公式，關鍵在乘的是哪一種年利率，以及土地與建物兩個價值比率誰要打對折。\n【正解理由】依《不動產估價技術規則》第 79 條第一項，土地開發分析法之資本利息綜合利率，應依同規則第 58 條及第 59 條規定計算資本利息年利率，並參考下列公式計算之：資本利息綜合利率＝資本利息年利率×（土地價值比率＋建物價值比率×1／2）×開發年數。本選項三個乘項與條文逐字相符，故選 C。\n【逐項排除】\n(A) 錯誤。利率誤植為貸款利息年利率，且括號內改成建物價值比率整筆列計、土地價值比率乘二分之一，兩處皆與《不動產估價技術規則》第 79 條第一項不符。\n(B) 錯誤。利率名稱雖為資本利息年利率，但括號內建物價值比率未乘二分之一、土地價值比率反而乘二分之一，兩個價值比率的位置被對調。\n(C) 正確。依序為資本利息年利率、土地價值比率加建物價值比率之半、開發年數，與條文所載公式一致。\n(D) 錯誤。括號內雖然正確，但利率取貸款利息年利率；《不動產估價技術規則》第 79 條第一項採資本利息年利率，該利率係依同規則第 58 條按自有資金與借貸資金分別計息而得，並非單取貸款利率。\n【記憶點】土地從頭壓到尾、建物分期投入只算一半，乘的是資本利息年利率，不是貸款利率。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-appraisal-014","下列何者是個別因素之描述？",14,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-appraisal-015","下列各項原則中，何者最能說明畸零地價格偏高的現象？",15,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-appraisal-012",113,"下列對於有效總收入與總收入之間關係的敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-appraisal-012",112,"就勘估標的所需要各種建築材料及人工之數量，逐一乘以價格日期當時該建築材料之單價及人工工資，並加計管理費、稅捐、資本利息及利潤，以求取勘估標的營造施工費之方法為何？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-appraisal-012",111,"不動產估價之限定價格指具有市場性之不動產，在下列限定條件之一所形成之價值，並以貨幣金額表示者。請問下列何者非屬限定條件？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-appraisal-012",110,"比較標的於 110 年 1 月以 2,000 萬元成交，當時之價格指數為 95；勘估標的之價格日期為 110 年 9 月，價格指數為 101。假設其他條件皆相同，請問勘估標的經價格日期調整後之價格約為多少？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-012",109,"正常價格的定義中，不包含下列那一要件？",1786689128820]