[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-110-1-appraisal-008":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-008","house-110-1-appraisal-008",110,1,8,"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？",{"A":17,"B":18,"C":19,"D":20},"間接材料費","稅捐","資本利息","廣告費","D",null,"本題考點：《不動產估價技術規則》第 53 條營造或施工費的八個項目，與同規則第 52 條總成本項目的層級區別。\n【正解理由】依《不動產估價技術規則》第 53 條，勘估標的之營造或施工費項目為直接材料費、直接人工費、間接材料費、間接人工費、管理費、稅捐、資本利息、營造或施工利潤，共八款，其中並無廣告費；廣告費與銷售費係同規則第 52 條第三款所列的總成本項目，層級在營造或施工費之上，故選 D。\n【逐項排除】\n(A) 間接材料費為《不動產估價技術規則》第 53 條第三款明列的項目，屬營造或施工費，不是本題要挑出的例外。\n(B) 稅捐為《不動產估價技術規則》第 53 條第六款明列的項目；同規則第 52 條第五款另有稅捐及其他負擔，兩個層級都有稅捐，但本款已足以使本選項不成為答案。\n(C) 資本利息為《不動產估價技術規則》第 53 條第七款明列的項目，指營造施工期間投入資金的計息部分。\n(D) 正確。廣告費不在《不動產估價技術規則》第 53 條所列八款之內，它與銷售費同屬同規則第 52 條第三款的總成本項目。\n【記憶點】營造或施工費八款裡沒有「賣房子」的費用，廣告費與銷售費在總成本那一層。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-110-1-appraisal-010","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？",10,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-110-1-appraisal-011","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？",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-008",114,"債務保障比率為 1.3、貸款常數為 0.055、貸款資金占不動產價格比率為 70%，收益資本化率約為：",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-008",113,"不動產估價技術規則第 26 條第 1 項：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百分之二十以上者，應排除該試算價格之適用。若比較標的一、二、三之試算價格分別為 79 萬元\u002F坪，77 萬元\u002F坪及 95 萬元\u002F坪，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-008",112,"有一不動產平均每年每坪之淨收益為 3,000 元，若收益資本化率為 5%，該不動產每坪之收益價格為：",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-008",111,"不動產估價作業程序依不動產估價技術規則規定，總共有八項作業程序，其中第七個步驟為何？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-008",109,"有關都市更新權利變換估價，下列敘述何者錯誤？",1786689129679]