[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-106-1-appraisal-026":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-026","house-106-1-appraisal-026",106,1,26,"依不動產估價技術規則第 68 條規定，建物累積折舊額之計算，應視下列何者選擇屬於等速折舊、初期加速折舊或初期減速折舊路徑之折舊方法？",{"A":17,"B":18,"C":19,"D":20},"建商信譽","建管單位要求","建物特性及市場動態","建築設計及建築投資公會","C",null,"本題考點：計算建物累積折舊額時，選擇折舊路徑與折舊方法所應審視的因素。\n【正解理由】依《不動產估價技術規則》第 68 條第一項，「建物累積折舊額之計算，應視建物特性及市場動態，選擇屬於等速折舊、初期加速折舊或初期減速折舊路徑之折舊方法」。條文所定的判斷基準就是建物特性與市場動態兩者，故選 C。\n【逐項排除】\n(A) 建商信譽或許影響銷售價格，但《不動產估價技術規則》第 68 條所定的判斷基準是建物本身的特性與市場的動態，並未以興建者的商譽作為選擇折舊路徑的依據。\n(B) 建管單位要求屬建築管理事項；折舊方法之選擇是估價師依前開條文所作的專業判斷，並非取決於主管機關的個案指示。\n(C) 建物特性及市場動態與第 68 條第一項的文字相符，前者指構造、用途、設備與維護狀況，後者指市場對該類建物的接受程度與價格趨勢。\n(D) 建築設計及建築投資公會並非該條所定的判斷基準；依同規則第 66 條，建物經濟耐用年數表由不動產估價師公會全國聯合會公告，第 67 條的殘餘價格率亦由該全國聯合會公告，並非由建築投資公會定之。\n【記憶點】折舊路徑怎麼選，看建物特性加市場動態。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-appraisal-024","某私立學校為達校產活化目的，二年前將校舍之一部分出租予另一間外語學校，今年屆期想再續約，教育主管機構要求須附估價報告書供審查，此時所估之租金在目前的估價法規被歸類為下列何者﹖",24,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-appraisal-030","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：",30,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-106-1-appraisal-023","不動產附近如有公園、圖書館、學校、歌劇院等建設，皆會對其價值產生影響，此種估價時需掌握的原則較適合被稱為：",23,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-appraisal-031","下列有關勘估標的與比較標的調整及試算價格求取之敘述，何者正確？",31,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-106-1-appraisal-022","容積移轉及容積調派制度的實施，對不動產價值發生影響的因素被稱為：",22,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-appraisal-033","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？",33,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-105-1-appraisal-026",105,"有一不動產每月租金 5000 元，押金 2 個月，押金存款年利率 5%，請計算其一年實質租金。",1786689130655]