[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-105-1-appraisal-016":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-105-1-不動產估價概要-016","house-105-1-appraisal-016",105,1,16,"在成本法中，使用與勘估標的相同或極類似之建材標準、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，稱為下列何者？",{"A":17,"B":18,"C":19,"D":20},"新建成本","建造成本","重置成本","重建成本","D",null,"本題考點：成本法中重建成本與重置成本的定義區辨。\n【正解理由】依《不動產估價技術規則》第 48 條，重建成本「指使用與勘估標的相同或極類似之建材標準、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」，題幹的敘述與此定義逐字相符；該條並規定建物估價以求取重建成本為原則，但建物使用之材料目前已無生產或施工方法已改變者，得採重置成本替代之，故選 D。\n【逐項排除】\n(A) 新建成本並非《不動產估價技術規則》第 48 條所定的成本名稱，該條區分的只有重建成本與重置成本兩種。\n(B) 建造成本同樣不是該條使用的用語；成本法下勘估標的總成本應包括的項目規定在《不動產估價技術規則》第 52 條，為營造或施工費、規劃設計費、廣告費、銷售費、管理費、稅捐及其他負擔、資本利息、開發或建築利潤。\n(C) 重置成本依《不動產估價技術規則》第 48 條，指與勘估標的相同效用之建物，以現代建材標準、設計及配置，於價格日期建築所需之成本，關鍵在「相同效用」與「現代」建材，與題示的原樣複製不同。\n(D) 以相同或極類似的建材、設計、配置及施工品質原樣複製一棟建物所需的成本，即重建成本，為本題正解。\n【記憶點】原樣複製是重建成本，同效用改用現代工法是重置成本。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-appraisal-015","收益資本化率或折現率之計算中，選擇數個與勘估標的相同或相似之比較標的，以其淨收益除以價格後，以所得之商數加以比較決定之方法，為下列何者？",15,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-appraisal-017","依不動產估價技術規則之規定，以不動產證券化為估價目的，採折現現金流量分析法估價時，各期淨收益應以勘估標的之何種租金為計算原則？",17,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-appraisal-014","有關樓層別效用比率的敘述，下列何者錯誤？",14,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-appraisal-018","因同種類不動產，由於技術革新、設計變化等，致使勘估標的落伍了，由此發生之建物折舊減價，屬於下列何種折舊因素？",18,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-appraisal-013","地政機關辦理公告土地現值之估價方法，其主要之法令依據為：",13,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-appraisal-019","有關直接資本化法的敘述，下列何者錯誤？",19,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-016",114,"評估臺南孔廟的現值，依不動產估價技術規則之規定，其價格種類為下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-016",113,"有關權利估價敘述，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-016",112,"有關計量模型分析法之敘述，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-016",111,"某開發商擬於新開發區開發建築，預計興建樓板面積 2,000 坪。若推定銷售單價平均 60 萬元\u002F坪，利潤率 20%、資本利息綜合利率 5%、直接成本 2 億元、間接成本 4 千萬元，請問土地開發分析價格多少萬元？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-016",110,"土地承租人欲購買所承租土地供未來繼續使用，委託不動產估價師進行估價，其價格種類為何？",1786689130892]