[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-appraisal-021":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-021","house-114-1-appraisal-021",114,1,21,"以直接資本化法對同一不動產之土地、建物及不動產分別評估其價值，則三者之收益資本化率數值何者最高？",{"A":17,"B":18,"C":19,"D":20},"土地","建物","不動產","不一定","B",null,"本題考點：收益法下土地、建物與房地（不動產）三者收益資本化率之高低比較，關鍵在建物折舊對資本回收要求之影響。\n【正解理由】依《不動產估價技術規則》第 40 條，勘估標的包含建物者，應加計建物之折舊提存費，或於計算收益價格時，除考量建物收益資本化率或折現率外，應加計建物價格日期當時價值未來每年折舊提存率；土地不生折舊，無此加計問題。又同規則第 46 條規定，房地綜合收益資本化率得依「土地收益資本化率×土地價值比率＋建物收益資本化率×建物價值比率」求取，即不動產（房地）之資本化率為土地與建物之加權平均，數值必介於兩者之間。建物因經濟耐用年數有限、價值逐年折耗，投入本金須於有限年限內回收，要求之報酬率較高，故三者以建物之收益資本化率最高，故選 B。\n【逐項排除】\n(A) 土地：土地可永續利用、不生折舊，風險與回收壓力最低，其收益資本化率為三者中最低，並非最高。\n(B) 建物：經濟耐用年數有限且須攤提折舊，收益資本化率為三者中最高，為正確答案。\n(C) 不動產：依《不動產估價技術規則》第 46 條，房地綜合收益資本化率為土地與建物兩率之加權平均，必落在兩者之間，不會是最高。\n(D) 不一定：只要建物率高於土地率，加權平均之房地率即介於其間，三者排序固定為建物＞不動產＞土地，並非不一定。\n【記憶點】會折舊的建物資本化率最高，永續的土地最低，房地綜合率夾在中間。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-appraisal-020","不動產相對一般性財貨具低流通、高風險、高增值及管理較難等特性；於採風險溢酬法決定收益資本化率時，上述特性中何者與收益資本化率高低呈反向變動？",20,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-appraisal-022","依不動產估價技術規則第 130 條之規定，不動產租金估計以估計勘估標的之何種租金為原則？",22,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-114-1-appraisal-019","收益法中對於收益的資本化可採收益資本化率或折現率，下列對於兩者數值高低關係之敘述何者正確？",19,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-appraisal-023","依不動產估價技術規則第 32 條之規定，若期末處分價值已知，以折現現金流量分析法計入該價值時，應採取那一種資本化率？",23,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-114-1-appraisal-018","勘估標的營造或施工費之求取得採直接法或間接法，下列各方法中何者相對精細？",18,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"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？",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-appraisal-021",113,"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？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-appraisal-021",112,"有關房地成本價格之計算公式，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-appraisal-021",111,"依據不動產估價技術規則，在進行不動產估價作業程序時，下列何者屬於估價要確定的基本事項？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-appraisal-021",110,"依據不動產估價技術規則第 43 條規定，收益資本化率應考慮之因素不包括下列何者？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-021",109,"估價人員就某建物使用與勘估標的相同之建材標準、設計、配置及施工品質，於價格日期重新複製建築所需之成本，是指下列何者？",1786689128904]