[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-110-1-appraisal-005":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-110-1-不動產估價概要-005","house-110-1-appraisal-005",110,1,5,"建物總成本 1,000 萬元，經濟耐用年數 50 年，建物殘餘價格率 10%。若每年折舊額皆相同，請問每年折舊率為何？",{"A":17,"B":18,"C":19,"D":20},"1.5%","1.8%","2%","2.2%","B",null,"本題考點：《不動產估價技術規則》第 41 條等速折舊型的折舊率公式，殘餘價格不參與折舊。\n【正解理由】依《不動產估價技術規則》第 41 條，等速折舊型的折舊率為（1－s）乘以 1／N，其中 s 為殘餘價格率、N 為建物經濟耐用年數；同規則第 40-1 條的等速折舊型建物折舊提存費為建物總成本 C 乘以（1－s）再乘以 1／N，可見（1－s）除以 N 即每年折舊率。每年折舊額相同即屬等速折舊型，代入殘餘價格率百分之十與經濟耐用年數 50 年得 1.8%，故選 B。\n【逐項排除】\n(A) 1.5% 係把殘餘價格率誤取為百分之二十五所得，與題目給定的百分之十不符。\n(B) 正確。\n(C) 2% 係漏扣殘餘價格，逕以 1 除以 50 年計得，忽略了《不動產估價技術規則》第 67 條所定殘餘價格率的存在。\n(D) 2.2% 係把殘餘價格率加上去而非扣除，以（1＋0.1）除以 50 年計得，方向與公式相反。\n【演算步驟】公式：每年折舊率＝（1－殘餘價格率）÷經濟耐用年數。代入：（1－0.1）÷50 年＝0.9÷50 年＝0.018，即 1.8%。驗算：建物總成本新臺幣 10,000,000 元×1.8%＝每年折舊額新臺幣 180,000 元，50 年累計新臺幣 9,000,000 元，餘新臺幣 1,000,000 元，恰為 10% 殘值。\n【記憶點】先扣殘值再除年數，殘值不折舊。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-110-1-appraisal-004","公寓因加裝電梯而價格提昇，此屬於何種不動產估價原則？",4,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-110-1-appraisal-006","有一 500 坪建地可興建大樓出售，預期新大樓之總銷售金額為 10 億元，若營建施工費為 3 億元、管理銷售費用等間接成本為 9 千萬元、要求的利潤率為 18%、資本綜合利率為 5%。請問該建地每坪價格約為多少？",6,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-110-1-appraisal-003","不動產因鄰近殯儀館，造成價格之減損，此屬於何種原則？",3,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-110-1-appraisal-007","對不具市場性之不動產所估計之價值，並以貨幣金額表示者，為何種價格？",7,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-110-1-appraisal-002","不動產所在地區對外連絡道路為中山路，路寬 30 公尺，並有兩線捷運經過。請問此為影響不動產價格之何種因素？",2,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-110-1-appraisal-008","勘估標的之營造或施工費，依不動產估價技術規則之規定，不包含下列那一項目？",8,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-005",114,"下列價格調整率何者符合不動產估價技術規則之規定？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-005",113,"下列有關租金估計的敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-005",112,"老舊公寓因加裝電梯設備，價格也因此提升，此為何種不動產原則？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-005",111,"不動產估價原則是估價之根基，不動產估價技術規則對「最有效使用」原則有所定義，請問下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-005",109,"對於區分所有建物估價運用樓層別效用比時，下列敘述何者正確？",1786689129648]