[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-appraisal-017":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-109-1-不動產估價概要-017","house-109-1-appraisal-017",109,1,17,"依據不動產估價技術規則，有關成本法資本利息的敘述，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"資金中自有資金之計息利率應不高於 1 年期定存利率","資金中自有資金之計息利率應不低於活存利率","借款則以銀行短期放款利率計息","預售收入之資金以定存利率計息","D",null,"本題考點：《不動產估價技術規則》第 59 條成本法資本利息各類資金的計息基準。\n【正解理由】依《不動產估價技術規則》第 59 條：「資金中自有資金之計息利率應不高於一年期定存利率且不低於活存利率；借款則以銀行短期放款利率計息；預售收入之資金應不計息。」條文對預售收入之資金明文規定不計息，選項把它寫成以定存利率計息，與條文相反，故選 D。\n【逐項排除】\n(A) 自有資金之計息利率應不高於一年期定存利率，與《不動產估價技術規則》第 59 條前段相符，本項敘述正確。\n(B) 自有資金之計息利率應不低於活存利率，同為《不動產估價技術規則》第 59 條前段所定的下限，本項敘述正確。\n(C) 借款以銀行短期放款利率計息，與《不動產估價技術規則》第 59 條中段相符，本項敘述正確。\n(D) 《不動產估價技術規則》第 59 條末段規定預售收入之資金應不計息，本項寫成以定存利率計息，牴觸條文，為本題所問之錯誤敘述。\n【記憶點】自有資金夾在活存與一年期定存之間，借款走銀行短期放款利率，預售收入的錢零利息。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-109-1-appraisal-016","某建築開發公司擬開發建地，開發或建築後預期總銷售金額估計 8.8 億元，開發直接成本 3 億元、間接成本 8 千萬元，開發商要求利潤率 20%、資本利息綜合利率 4%，試問土地開發分析價格多少？",16,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-109-1-appraisal-018","成本法營造施工費求取方式，有分為直接法及間接法兩大類，其中以建築細部工程之各項目單價乘以該工程施工數量合計之方法係指下列何者？",18,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-109-1-appraisal-015","估價人員應用收益法估價時，若某建物經濟耐用年數 45 年、經歷年數 10 年、殘價率 10%，當採取等速折舊型時，建物價格日期當時價值未來每年折舊提存率為何？",15,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-109-1-appraisal-019","依據不動產估價技術規則規定，試算價格之調整運算過程中，情況、價格日期、區域因素及個別因素等調整的總調整率大於多少幅度時，判定該比較標的與勘估標的差異過大，應排除該比較標的之適用？",19,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-109-1-appraisal-014","某商用不動產之自有資金要求報酬率 8%、向銀行融資之利率 4%，當自有資金的比重為 50%，以加權平均資金成本法估算之收益法折現率為何？",14,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-appraisal-020","內政部近年積極試辦電腦輔助大量估價(CAMA)，於應用計量模型分析法應符合之條件，下列敘述何者錯誤？",20,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-017",114,"不動產估價報告書中應註明價格日期與勘查日期，就時間發生的先後下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-017",113,"下列那種情況評估的是特殊價格？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-017",112,"有關不動產租金估計之敘述，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-017",111,"某公寓為談危老改建，經委託不動產估價師就 1 至 4 樓之單價分別查估為 80、60、55、50 萬元\u002F坪，若全棟建物成本價格占全棟房地總價格比率為 30%，請問 1 至 4 樓之樓層別效用比分別為？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-017",110,"近年受疫情影響，各地商圈人潮減少、店面空置率提高，此屬於何種價格影響因素？",1786689129984]