[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-appraisal-021":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-107-1-不動產估價概要-021","house-107-1-appraisal-021",107,1,21,"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收益資本化率之方法為：",{"A":17,"B":18,"C":19,"D":20},"加權平均資金成本法","有效總收入乘數法","債務保障比率法","市場萃取法","D",null,"本題考點：收益資本化率與折現率的法定決定方法，題目描述的運算特徵對應其中一款。\n【正解理由】依《不動產估價技術規則》第 43 條第二款，市場萃取法指「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」，運算方式正是把各個比較標的的淨收益除以其價格，再就所得商數相互比較而決定，故選 D。\n【逐項排除】\n(A) 加權平均資金成本法，依《不動產估價技術規則》第 43 條第三款，計算式為收益資本化率或折現率＝Σ WiKi，Wi 為第 i 個資金來源占總資金成本比例、Ki 為該資金來源之利率或要求報酬率，取用的是資金結構資料。\n(B) 有效總收入乘數法，依《不動產估價技術規則》第 43 條第五款，計算式為收益資本化率或折現率＝淨收益率／有效總收入乘數，分母是類似不動產合理價格除以每年有效總收入所得之乘數。\n(C) 債務保障比率法，依《不動產估價技術規則》第 43 條第四款，計算式為債務保障比率×貸款常數×貸款資金占不動產價格比率，三個因子均來自融資條件。\n(D) 文義與《不動產估價技術規則》第 43 條第二款完全相符，該款並要求比較標的須與勘估標的相同或相似、商數須加以比較後決定，故為正解。\n【記憶點】淨收益除以價格、再比商數，就是直接從市場萃取出來的報酬率。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-107-1-appraisal-020","下列關於收益資本化率之敘述，何者錯誤？",20,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-107-1-appraisal-022","附著於土地之工事及水利土壤之改良，以何種方法估價為原則？",22,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-107-1-appraisal-019","依不動產估價技術規則之規定，下列收益法之估價步驟中，何種排列次序較為正確？①計算淨收益 ②推算總費用 ③決定收益資本化率或折現率 ④推算有效總收入 ⑤蒐集總收入、總費用及收益資本化率或折現率等資料 ⑥計算收益價格",19,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-107-1-appraisal-023","同棟多層樓之不動產估價，估價師通常以某一層為比準層，再依樓層別效用比推估其他樓層之價格，若以最低價之樓層為比準層，其他各樓層之效用比為何？",23,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-107-1-appraisal-018","王先生手中取得一份不動產估價報告書，比較法推估過程中三個比較案例的價格依序為新臺幣 63 萬元\u002F坪、64.5 萬元\u002F坪、68.5 萬元\u002F坪，所推估之試算價格依序分別為新臺幣 45 萬元\u002F坪、50 萬元\u002F坪、57.5 萬元\u002F坪，下列敘述何者正確？",18,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-appraisal-024","三筆土地分別為 1500 萬元、2500 萬元及 6000 萬元，今決定將三筆土地合併開發，經評估合併後土地總價值為 1 億 5 千萬元，請問相對於原來 1500 萬元之土地，其合併後價格應為：",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-021",114,"以直接資本化法對同一不動產之土地、建物及不動產分別評估其價值，則三者之收益資本化率數值何者最高？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-021",113,"一棟屋齡 30 年的公寓，假設現在重建成本是 3,000 萬元，耐用年數為 50 年，殘餘價格率為 10%，以定額法計算折舊的情況下，目前公寓的價值是多少？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-021",112,"有關房地成本價格之計算公式，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-021",111,"依據不動產估價技術規則，在進行不動產估價作業程序時，下列何者屬於估價要確定的基本事項？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-021",110,"依據不動產估價技術規則第 43 條規定，收益資本化率應考慮之因素不包括下列何者？",1786689130470]