[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-105-1-appraisal-030":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-030","house-105-1-appraisal-030",105,1,30,"不動產估價技術規則有關耐用年數之敘述，下列何者最為正確？",{"A":17,"B":18,"C":19,"D":20},"建物折舊額計算應以經濟耐用年數為主","建物折舊額計算應以物理耐用年數為主","經濟耐用年數指建物因自然耗損或外力破壞至結構脆弱而不堪使用所經歷之年數","物理耐用年數指建物因功能或效益衰退至不值得使用所經歷之年數","A",null,"本題考點：經濟耐用年數與物理耐用年數的定義，以及折舊額計算應以何者為主。\n【正解理由】依《不動產估價技術規則》第 65 條，「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。經濟耐用年數指建物因功能或效益衰退至不值得使用所經歷之年數。物理耐用年數指建物因自然耗損或外力破壞至結構脆弱而不堪使用所經歷之年數」。條文第 1 項明定以經濟耐用年數為主，故選 A。\n【逐項排除】\n(A) 與《不動產估價技術規則》第 65 條第 1 項前段相符，折舊額計算的基準即為經濟耐用年數，為正解。\n(B) 物理耐用年數僅在必要時得採，並非折舊額計算的主要基準，與《不動產估價技術規則》第 65 條第 1 項的主從關係相反。\n(C) 所述「因自然耗損或外力破壞至結構脆弱而不堪使用」是《不動產估價技術規則》第 65 條第 3 項物理耐用年數的定義，本項冠到經濟耐用年數上，定義錯置。\n(D) 所述「因功能或效益衰退至不值得使用」是《不動產估價技術規則》第 65 條第 2 項經濟耐用年數的定義，本項冠到物理耐用年數上，同屬定義錯置。\n【記憶點】功能效益衰退是經濟、結構脆弱是物理；折舊以經濟為主、物理為輔。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-appraisal-029","資本利息年利率為 2%，土地價值：建物價值= 6：4，開發年數 3 年，資本利息綜合利率為：",29,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-appraisal-031","依不動產估價技術規則之規定，下列何者非屬不動產估價師公會全國聯合會公告之項目？",31,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-appraisal-028","依不動產估價技術規則之規定，林地採成本法估價時，其總費用之計算，何者不是應考量之項目？",28,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-appraisal-032","不動產估價技術規則有關廣告費、銷售費、管理費、稅捐及開發或建築利潤之規定，下列述敘何者正確？",32,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-appraisal-027","有關不動產租金之估計，以估計勘估標的之何種租金為原則？",27,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-appraisal-033","某建物樓地板面積為 100 坪，重建每坪 10 萬元，若耐用年數為 50 年，殘值率為 10%，目前已使用 10 年，採定額法折舊，請問該建物之現值為幾萬元？",33,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-106-1-appraisal-030",106,"附有建物之宗地，考慮建物對宗地價格影響下所為之土地估價，稱之為：",1786689131016]