[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-112-1-appraisal-020":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-020","house-112-1-appraisal-020",112,1,20,"下列何者不屬於土地建築開發之間接成本項目？",{"A":17,"B":18,"C":19,"D":20},"建築開發之施工人員施工費用","建築開發之規劃設計費","建築開發之管理費","建築開發之銷售費","A",null,"本題考點：《不動產估價技術規則》第 76 條所定土地建築開發之直接成本與間接成本的項目劃分。\n【正解理由】依《不動產估價技術規則》第 76 條，土地建築開發之直接成本為營造或施工費；間接成本則列四目，即規劃設計費，廣告費、銷售費，管理費，以及稅捐及其他負擔。施工人員之施工費用即營造或施工費的內涵，落在直接成本，不在間接成本之列，故選 A。\n【逐項排除】\n(A) 建築開發之施工人員施工費用屬營造或施工費，依《不動產估價技術規則》第 76 條第一款為直接成本；同規則第 53 條所列營造或施工費項目中，亦含直接人工費與間接人工費，益見其歸屬。\n(B) 建築開發之規劃設計費依《不動產估價技術規則》第 76 條第二款第一目明列為間接成本；同規則第 78 條並規定土地開發分析法之規劃設計費應依第五十七條規定計算。\n(C) 建築開發之管理費依《不動產估價技術規則》第 76 條第二款第三目明列為間接成本，與廣告費、銷售費及稅捐同屬間接項目。\n(D) 建築開發之銷售費依《不動產估價技術規則》第 76 條第二款第二目與廣告費併列為間接成本，其費率依同規則第 77 條按總銷售金額乘以相關費率計算。\n【記憶點】直接成本只有營造或施工費一項，規劃設計、廣告銷售、管理、稅捐四類都是間接成本。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-112-1-appraisal-019","在宗地估價中，公共設施用地及公共設施保留地之估價，以下列那一種方法估價為原則？",19,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-112-1-appraisal-021","有關房地成本價格之計算公式，下列何者正確？",21,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-112-1-appraisal-018","當債務保障比率要求為 1.5 倍，貸款常數為 0.1，不動產價格為新臺幣 60 億元，自有資金為新臺幣 15 億元，不足資金則跟銀行貸款。請問在前述情況下收益資本化率（折現率）為何？",18,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-112-1-appraisal-022","下列那一種方法不屬於計算收益資本化率或折現率之方法？",22,{"webId":43,"stem":44,"number":45,"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,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-appraisal-023","比較法估價試算價格之調整運算過程中，區域因素調整、個別因素調整或區域因素及個別因素內之任一單獨項目之價格調整率大於（甲），或情況、價格日期、區域因素及個別因素調整總調整率大於（乙）時，判定該比較標的與勘估標的差異過大，應排除該比較標的之適用。請問（甲）與（乙）各為多少？",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-020",114,"不動產相對一般性財貨具低流通、高風險、高增值及管理較難等特性；於採風險溢酬法決定收益資本化率時，上述特性中何者與收益資本化率高低呈反向變動？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-020",113,"某公寓因為隔壁基地正在興建危老建案造成外牆龜裂現象，此現象屬於那一種折舊類型？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-appraisal-020",111,"某高鐵站周圍地區的新建住宅大樓平均成交價格，由三年前每坪 35 萬元上漲到現今每坪接近 50 萬元，此現象可以不動產估價中那一原則加以解釋？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-appraisal-020",110,"某房地之淨收益 100 萬元\u002F年，其中建物淨收益 60 萬元\u002F年。假設土地、建物之收益資本化率分別為 2%、4%，請問土地收益價格為？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-020",109,"內政部近年積極試辦電腦輔助大量估價(CAMA)，於應用計量模型分析法應符合之條件，下列敘述何者錯誤？",1786689129333]