[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-105-1-appraisal-033":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-033","house-105-1-appraisal-033",105,1,33,"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？",{"A":17,"B":18,"C":19,"D":20},"820","720","620","520","A",null,"本題考點：以成本法求建物現值，即建物總成本扣除按定額（等速）折舊計算之累積折舊額。\n【正解理由】依《不動產估價技術規則》第 69 條，建物成本價格＝建物總成本－建物累積折舊額；累積折舊額依同規則第 40-1 條之等速折舊型，以建物總成本乘以（1－殘餘價格率）再乘以 1／經濟耐用年數逐年提列。依此計算，本題累積折舊額 180 萬元，建物現值 820 萬元，故選 A。\n【逐項排除】\n(A) 正確。820 萬元＝1,000 萬元－180 萬元，與上開兩條算得之結果一致。\n(B) 錯誤。720 萬元相當於累積折舊 280 萬元，等於扣完 18% 折舊後又多扣一次 10% 殘餘價格，殘餘價格率只作用一次。\n(C) 錯誤。620 萬元相當於累積折舊 380 萬元、年折舊率 3.8%，與（1－0.1）÷50 年＝1.8% 不符。\n(D) 錯誤。520 萬元相當於累積折舊 480 萬元、年折舊率 4.8%，同樣與 1.8% 不符。\n【演算步驟】建物總成本＝100 坪 × 10 萬元／坪＝1,000 萬元；年折舊額＝1,000 萬元 ×（1－0.1）× 1／50 年＝18 萬元／年；累積折舊額＝18 萬元／年 × 10 年＝180 萬元；建物現值＝1,000 萬元－180 萬元＝820 萬元。\n【記憶點】定額法先扣殘值再除耐用年數，殘值只扣一次；現值等於總成本減累積折舊。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-appraisal-034","應用收益法進行不動產估價時，勘估標的總費用計算，不包括下列何者？",34,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-appraisal-035","下列何種估價方法，係以未來期望利益計算不動產價值？",35,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-appraisal-030","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？",30,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-appraisal-036","依不動產估價技術規則之規定，下列敘述何者正確？",36,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-106-1-appraisal-033",106,"臺灣南部有許多鹽田，其價值評估以比較法估價為原則。若無買賣實例者，下列敘述何者正確？",1786689131040]