[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-110-1-appraisal-006":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-006","house-110-1-appraisal-006",110,1,6,"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？",{"A":17,"B":18,"C":19,"D":20},"100.5 萬元","83.4 萬元","65.8 萬元","41.7 萬元","B",null,"本題考點：《不動產估價技術規則》第 81 條土地開發分析法的價格計算公式。\n【正解理由】依《不動產估價技術規則》第 81 條，土地開發分析價格 V＝S÷（1＋R）÷（1＋i）－（C＋M），S 為預期總銷售金額、R 為利潤率、C 為直接成本、M 為間接成本、i 為資本利息綜合利率。依此先將總銷售金額除以（1＋R）與（1＋i）還原，再扣除 C 與 M，除以基地面積得每坪約 83.4 萬元，故選 B。\n【逐項排除】\n(A) 100.5 萬元 係漏扣間接成本 90,000,000 元，不符《不動產估價技術規則》第 81 條須同時扣除 C 與 M。\n(B) 正確。\n(C) 65.8 萬元 係把利潤與利息再對成本加計一次，重複扣除；兩個除數只作用於 S。\n(D) 41.7 萬元 恰為正解的一半，係將基地面積誤以 1,000 坪計。\n【演算步驟】公式：V＝S÷（1＋R）÷（1＋i）－（C＋M）。S＝1,000,000,000 元、R＝18%、i＝5%、C＝300,000,000 元、M＝90,000,000 元。1,000,000,000 元÷1.18＝847,457,627 元；÷1.05＝807,102,502 元；－390,000,000 元＝新臺幣 417,102,502 元；÷500 坪＝每坪新臺幣 834,205 元，約 83.4 萬元。\n【記憶點】利潤與利息用除的，成本才用減的。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-110-1-appraisal-005","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？",5,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-110-1-appraisal-009","就同一供需圈內近鄰地區或類似地區中，選擇與勘估標的類似之比較標的或標準建物，經比較與勘估標的營造或施工費之條件差異並作價格調整，以求取勘估標的營造或施工費的方法為何？",9,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-006",114,"勘估標的未來平均 1 年期間之客觀淨收益為 100 萬元，收益價格為 2,000 萬元，收益資本化率為：",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-006",113,"不動產估價技術規則對不動產估價方法運用的規定，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-006",112,"依不動產估價技術規則規定，比較標的為父親賣給兒子之交易，應進行何種調整？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-006",111,"利用計量模型分析法進行估價，應蒐集相當數量具代表性之比較標的，在計量模型的影響不動產價格之因素中，現有 6 項區域因素，5 項個別因素，因此至少要蒐集多少數量以上之比較標的才符合不動產估價技術規則之規定？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-006",109,"比較法以比較標的價格為基礎，下列那一項比較標的在正常情況下應排除適用？",1786689129658]