[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-111-1-appraisal-016":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-111-1-不動產估價概要-016","house-111-1-appraisal-016",111,1,16,"某開發商擬於新開發區開發建築，預計興建樓板面積 2,000 坪。若推定銷售單價平均 60 萬元\u002F坪，利潤率 20%、資本利息綜合利率 5%、直接成本 2 億元、間接成本 4 千萬元，請問土地開發分析價格多少萬元？",{"A":17,"B":18,"C":19,"D":20},"71,238","69,526","64,878","62,106","A",null,"本題考點：土地開發分析法價格之計算公式。\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；S 依同規則第 75 條第一項按可銷售面積乘以推定之銷售單價計算，代入得 71,238 萬元，故選 A。\n【逐項排除】\n(A) 71,238：與該公式逐步計算之結果相符，為正解。\n(B) 69,526：由 120,000 依序除以 1.2、1.05 再扣 24,000 無此數。\n(C) 64,878：兩率相加後一次折算得 120,000÷1.25－24,000＝72,000 萬元，非此數。\n(D) 62,106：先扣成本再折算得 96,000÷1.2÷1.05＝76,190 萬元，亦非此數。\n【演算步驟】\n公式：V＝S÷（1＋R）÷（1＋i）－（C＋M）\n① S＝2,000 坪 ×60 萬元\u002F坪＝120,000 萬元\n② 120,000 萬元 ÷（1＋0.2）＝100,000 萬元\n③ 100,000 萬元 ÷（1＋0.05）＝95,238 萬元\n④ C＋M＝20,000 萬元＋4,000 萬元＝24,000 萬元\n⑤ V＝95,238 萬元－24,000 萬元＝71,238 萬元\n【記憶點】先除利潤、再除利息，最後扣直接與間接成本。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-111-1-appraisal-015","某建物於五年前取得使用執照，目前重建成本 1,000 萬元，殘餘價格率 5%，經濟耐用年數 50 年，請問以定額法估算之建物成本價格為何？",15,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-111-1-appraisal-017","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？",17,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-111-1-appraisal-014","不動產估價比較法於市場成交資訊充足時廣為運用，有關比較法之敘述，下列何者錯誤？",14,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-111-1-appraisal-018","不動產估價人員應針對不動產勘估標的之價格日期當時的價值進行估價，而所謂價格日期是指：",18,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-111-1-appraisal-013","不動產估價，應註明其價格種類；以何種價格估價時應敘明其估價條件，並同時估計其正常價格？",13,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-111-1-appraisal-019","以收益法估價時，對於客觀淨收益的計算應以何種情形為計算基準？",19,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-016",114,"評估臺南孔廟的現值，依不動產估價技術規則之規定，其價格種類為下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-016",113,"有關權利估價敘述，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-016",112,"有關計量模型分析法之敘述，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-appraisal-016",110,"土地承租人欲購買所承租土地供未來繼續使用，委託不動產估價師進行估價，其價格種類為何？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-016",109,"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？",1786689129511]