[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-105-1-appraisal-017":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-017","house-105-1-appraisal-017",105,1,17,"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？",{"A":17,"B":18,"C":19,"D":20},"實質租金","經濟租金","支付租金","契約租金","D",null,"本題考點：以不動產證券化為估價目的時，折現現金流量分析法各期淨收益的租金計算原則。\n【正解理由】依《不動產估價技術規則》第 33 條第二項，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契約租金計算為原則，但因情況特殊不宜採契約租金估價，並於估價報告書中敘明者，不在此限，故選 D。\n【逐項排除】\n(A) 實質租金是《不動產估價技術規則》第 130 條所定租金估計的一般原則，指承租人每期支付予出租人之租金加計押金或保證金、權利金及其他相關運用收益之總數，屬租金估價的產出，並非證券化案件各期淨收益的計算基礎。\n(B) 經濟租金依《不動產估價技術規則》第 33 條第三項，是「前項契約租金未知者」才以市場經濟租金推估客觀淨收益，位階在契約租金之後，屬備位方法。\n(C) 支付租金僅是實質租金組成中承租人每期交付的部分，未計入押金、保證金與權利金的運用收益，《不動產估價技術規則》並未以之作為證券化案件各期淨收益的計算原則。\n(D) 條文明定以契約租金計算為原則，與題意相符，為本題正解。\n【記憶點】證券化採折現現金流量分析法，各期淨收益先用契約租金，租金未知才改用市場經濟租金。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-appraisal-016","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？",16,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-appraisal-020","有關租金估價的敘述，下列何者正確？",20,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-017",114,"不動產估價報告書中應註明價格日期與勘查日期，就時間發生的先後下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-017",113,"下列那種情況評估的是特殊價格？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-017",112,"有關不動產租金估計之敘述，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-017",111,"某公寓為談危老改建，經委託不動產估價師就 1 至 4 樓之單價分別查估為 80、60、55、50 萬元\u002F坪，若全棟建物成本價格占全棟房地總價格比率為 30%，請問 1 至 4 樓之樓層別效用比分別為？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-017",110,"近年受疫情影響，各地商圈人潮減少、店面空置率提高，此屬於何種價格影響因素？",1786689130903]