[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-108-1-appraisal-010":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-108-1-不動產估價概要-010","house-108-1-appraisal-010",108,1,10,"使用與勘估標的相同或極類似之建材標準、設計、配置及施工品質，於價格日期重新複製建築所需之成本，稱為：",{"A":17,"B":18,"C":19,"D":20},"重建成本","重置成本","直接成本","間接成本","A",null,"本題考點：《不動產估價技術規則》第 48 條對重建成本與重置成本的定義區辨。\n【正解理由】依《不動產估價技術規則》第 48 條第 4 項，重建成本指「使用與勘估標的相同或極類似之建材標準、設計、配置及施工品質，於價格日期重新複製建築所需之成本」。題示文字與本項定義的要件逐字相符，故選 A。\n【逐項排除】\n(A) 正確。關鍵要件是相同或極類似之建材標準、設計、配置及施工品質，加上於價格日期重新複製建築，即照原樣再造一次。\n(B) 重置成本指與勘估標的相同效用之建物，以現代建材標準、設計及配置，於價格日期建築所需之成本（同條第 5 項），著眼於效用相同而非建材相同，兩項定義的分野就在此。\n(C) 直接成本依同規則第 76 條第 1 款，指土地建築開發之營造或施工費，屬成本項目的分類，不是複製建築的成本概念。\n(D) 間接成本依同規則第 76 條第 2 款，指規劃設計費、廣告費、銷售費、管理費、稅捐及其他負擔，同樣是成本項目分類。\n【記憶點】原樣複製叫重建，同效用改用現代建材叫重置。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-108-1-appraisal-009","勘估標的因位於垃圾掩埋場附近，造成其價格下降，此屬於何種原則？",9,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-108-1-appraisal-011","下列敘述何者為正確？ i",11,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-108-1-appraisal-008","對於估價目的為不動產買賣交易之參考所為之不動產估價，應評估的價格為：",8,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-108-1-appraisal-012","政府宣布實施空屋稅政策，此屬於何種影響價格之因素？",12,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-108-1-appraisal-007","經比較調整後求得之勘估標的試算價格，應就價格偏高或偏低者重新檢討，經檢討後試算價格差距如下，何者應排除該試算價格之適用？",7,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-108-1-appraisal-013","就勘估標的之構成部分或全體，調查其使用材料之種別、品級、數量及所需勞力種別、時間等，並以勘估標的所在地區於價格日期之各種單價為基礎，計算其營造或施工費的方法為：",13,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-010",114,"下列有關直接資本化法之敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-010",113,"有關營造或施工費的敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-010",112,"有一幢公寓每坪平均售價為 60 萬元，1 樓每坪售價為 75 萬元，4 樓每坪售價為 50 萬元，建物價格占不動產價格之 40%，若 4 樓之樓層別效用比為 100%，則 1 樓之樓層別效用比為何？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-010",111,"不動產估價應就不同估價方法估價所獲得之價格進行綜合比較，視不同價格所蒐集資料可信度及估價種類目的條件差異，考量價格形成因素之相近程度，決定勘估標的價格。若以契約約定租金作為不動產證券化受益證券信託利益分配基礎者，何種方法應視前項情形賦予相對較大之權重？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-010",110,"100 坪之辦公室出租，每月每坪正常租金為 1,000 元，推估該辦公室合理空置率為 8%，每年之地價稅、房屋稅、保險費、管理費及維修費為 120,000 元，貸款支出為 200,000 元。該辦公室每年之淨收益為多少？",1786689130147]