[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-112-1-appraisal-014":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-112-1-不動產估價概要-014","house-112-1-appraisal-014",112,1,14,"決定收益資本化率之方法中，選擇數個與勘估標的相同或相似之比較標的，以其淨收益除以價格後，以所得之商數加以比較決定之方法為何？",{"A":17,"B":18,"C":19,"D":20},"風險溢酬法","市場萃取法","債務保障比率法","折現現金流量分析法","B",null,"本題考點：《不動產估價技術規則》第 43 條所列決定收益資本化率或折現率的五種方法，以及市場萃取法的操作定義。\n【正解理由】依《不動產估價技術規則》第 43 條第二款，市場萃取法係「選擇數個與勘估標的相同或相似之比較標的，以其淨收益除以價格後，以所得之商數加以比較決定之」，與題目所述作法逐字相合，故選 B。\n【逐項排除】\n(A) 風險溢酬法為《不動產估價技術規則》第 43 條第一款，係考慮銀行定期存款利率、政府公債利率、不動產投資之風險性、貨幣變動狀況及不動產價格之變動趨勢，選擇最具一般性財貨之投資報酬率為基準比較決定，並非以淨收益除以價格取商數。\n(B) 市場萃取法自比較標的的價格與淨收益反推商數後互相比較決定，正是題目所描述的作法。\n(C) 債務保障比率法為《不動產估價技術規則》第 43 條第四款，依債務保障比率乘以貸款常數再乘以貸款資金占不動產價格比率計算，來源是融資條件而非比較標的商數。\n(D) 折現現金流量分析法依《不動產估價技術規則》第 31 條，係將各期淨收益及期末價值以適當折現率折現後加總以推算價格，是求取收益價格的估價方法，不是決定收益資本化率的方法。\n【記憶點】市場萃取法就是從市場「萃取」商數：淨收益除以價格，再互相比較決定。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-112-1-appraisal-013","不動產租金估計，以估計勘估標的之何種租金為原則？",13,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-112-1-appraisal-015","依不動產估價技術規則之規定，有關特殊宗地估價之敘述，下列何者正確？",15,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-112-1-appraisal-012","就勘估標的所需要各種建築材料及人工之數量，逐一乘以價格日期當時該建築材料之單價及人工工資，並加計管理費、稅捐、資本利息及利潤，以求取勘估標的營造施工費之方法為何？",12,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-112-1-appraisal-016","有關計量模型分析法之敘述，下列何者錯誤？",16,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-112-1-appraisal-011","目前銀行之一年期定存利率為 1.57%，活存利率為 0.58%，短期放款利率為 7.11%，下列之敘述何者正確？",11,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-appraisal-017","有關不動產租金估計之敘述，下列何者正確？",17,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-014",114,"下列何者是個別因素之描述？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-014",113,"有關收益法的公式，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-appraisal-014",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-appraisal-014",110,"都市更新權利變換前之透天厝（僅有一所有權人）房地總價為 1,500 萬元，房地價值比為 1:9。若該基地素地價格經評估為 1,300 萬元整，請問該基地之權利價值依不動產估價技術規則規定應為多少？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-014",109,"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？",1786689129275]