[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-108-1-appraisal-011":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-011","house-108-1-appraisal-011",108,1,11,"下列敘述何者為正確？ i",{"A":17,"B":18,"C":19,"D":20},"建物價格日期當時價值未來每年折舊提存率，得依下列方式計算：等速折舊型：d = ； (1 + i ) n − 1 (1 − s ) \u002F N 償債基金型： d = 1 − (1 − s ) n \u002F N i","建物折舊提存費，得依下列方式計算：等速折舊型： C × (1 − s ) × ；償債基金型： (1 + i ) n − 1 1 C × (1 − s ) × N","不動產構成項目中，於耐用年數內需重置部分之重置提撥費，按其利息及按該支出之有效使用年期及耗損比率分年攤提","勘估標的總費用之推算，除推算勘估標的之各項費用外，勘估標的包含建物者，應加計建物之折舊折存費，或於計算收益價格時，除考量建物收益資本化率或折現率外，應加計建物價格日期當時價值未來每年折舊提存率","D","第11題一律給分，第18題一律給分。","本題考點：《不動產估價技術規則》收益法中總費用推算的一組相鄰條文，四個選項各對應其中一條。\n【正解理由】依《不動產估價技術規則》第 40 條，勘估標的總費用之推算，除推算勘估標的之各項費用外，勘估標的包含建物者，應加計建物之折舊提存費，或於計算收益價格時，除考量建物收益資本化率或折現率外，應加計建物價格日期當時價值未來每年折舊提存率；本選項把該條的兩條路徑完整並列，故選 D。\n【逐項排除】\n(A) 所寫者為《不動產估價技術規則》第 41 條的每年折舊提存率，該條等速折舊型與償債基金型的分子分母各有其位，本選項將兩型的算式互相錯置。\n(B) 所寫者為《不動產估價技術規則》第 40-1 條的建物折舊提存費，該條等速折舊型為建物總成本乘以一減殘餘價格率再乘以一除以經濟耐用年數，償債基金型才改乘利率項，本選項把兩型的乘數對調。\n(C) 依《不動產估價技術規則》第 39 條，重置提撥費係按該支出之有效使用年期及耗損比率分年攤提，該條並無「按其利息」這一道要件。\n(D) 與《不動產估價技術規則》第 40 條相符，惟卷面將「折舊提存費」誤植為「折舊折存費」。本題經考選部公告一律給分，爭議點即在此一誤植，以及 (A)(B) 兩式在卷面上的分式版面難以辨讀。\n【記憶點】費是一筆金額扣在分子，率是一個比率加在分母，《不動產估價技術規則》第 40 條把兩條路徑一次寫完。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-108-1-appraisal-010","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：",10,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-108-1-appraisal-014","推算總收入及有效總收入時，應與相關資料校核比較，下列何者非屬該相關資料？",14,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-011",114,"下列有關成本法之敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-011",113,"中央銀行理監事會於 113 年第 3 季會議決議調升存款準備率及調整選擇性信用管制措施，此項宣布可能會影響不動產市場與價值，此為影響不動產價值之何種因素？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-011",112,"目前銀行之一年期定存利率為 1.57%，活存利率為 0.58%，短期放款利率為 7.11%，下列之敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-011",111,"不動產估價比較法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，經檢討確認適當合理者，始得作為決定比較價格之基礎。檢討後試算價格之間差距仍達多少以上者，應排除該試算價格之適用？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-011",110,"依不動產估價技術規則規定，以不動產證券化為估價目的者，其折現現金流量分析法之總費用應依何種資料加以推算？",1786689130155]