[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-appraisal-012":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-106-1-不動產估價概要-012","house-106-1-appraisal-012",106,1,12,"下列有關成本法耐用年數之敘述，何者正確？",{"A":17,"B":18,"C":19,"D":20},"建物折舊額計算應以物理耐用年數為主","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","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","建物之經歷年數大於其經濟耐用年數時，應重新調整經濟耐用年數","D",null,"本題考點：成本法折舊所用耐用年數的種類、定義與調整時機，出處是《不動產估價技術規則》第 65 條。\n【正解理由】依《不動產估價技術規則》第 65 條第四項，「建物之經歷年數大於其經濟耐用年數時，應重新調整經濟耐用年數」。建物實際經歷的年數已超過原先推估的經濟耐用年數，代表原推估與現況不符，條文明定應重新調整，該敘述正確，故選 D。\n【逐項排除】\n(A) 錯誤：《不動產估價技術規則》第 65 條第一項為「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」，以物理耐用年數為主與條文所定主從關係相反。\n(B) 錯誤：因功能或效益衰退至不值得使用所經歷之年數，依《不動產估價技術規則》第 65 條第二項是經濟耐用年數的定義，選項把它掛在物理耐用年數之下。\n(C) 錯誤：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，依《不動產估價技術規則》第 65 條第三項是物理耐用年數的定義，選項與 (B) 恰好互換。\n(D) 正確：與《不動產估價技術規則》第 65 條第四項的文字相符。\n【記憶點】折舊以經濟耐用年數為主；「不值得用」是經濟，「不堪使用」是物理；用超過了就把經濟耐用年數重新調整。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-appraisal-010","「考慮銀行定期存款利率、政府公債利率、不動產投資之風險性、貨幣變動狀況及不動產價格之變動趨勢等因素，選擇最具一般性財貨之投資報酬率為基準，比較觀察該投資財貨與勘估標的個別特性之差異，並就流通性、風險性、增值性及管理上之難易程度等因素加以比較決定之。」係指收益資本化率何種方式？",10,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-appraisal-013","依不動產估價技術規則規定，公共設施用地及公共設施保留地之估價，是以何種估價方法為原則？",13,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-106-1-appraisal-008","關於不動產估價收益法之總費用估算項目，下列何者正確？",8,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-appraisal-014","勘估標的之營造或施工費之求取方法中，「以建築細部工程之各項目單價乘以該工程施工數量，並合計之」之方法，係指何方法？",14,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-106-1-appraisal-007","不動產估價比較法就「畸零地或有合併使用之交易」所進行之調整，是屬於何項調整？",7,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-appraisal-020","由於不動產是一種異質的商品，因其下列何種之特徵而分割為許多地區性市場？",20,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-012",114,"有關土地開發分析法之資本利息綜合利率之敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-012",113,"下列對於有效總收入與總收入之間關係的敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-012",112,"就勘估標的所需要各種建築材料及人工之數量，逐一乘以價格日期當時該建築材料之單價及人工工資，並加計管理費、稅捐、資本利息及利潤，以求取勘估標的營造施工費之方法為何？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-012",111,"不動產估價之限定價格指具有市場性之不動產，在下列限定條件之一所形成之價值，並以貨幣金額表示者。請問下列何者非屬限定條件？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-012",110,"比較標的於 110 年 1 月以 2,000 萬元成交，當時之價格指數為 95；勘估標的之價格日期為 110 年 9 月，價格指數為 101。假設其他條件皆相同，請問勘估標的經價格日期調整後之價格約為多少？",1786689130588]