[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-112-1-appraisal-024":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-024","house-112-1-appraisal-024",112,1,24,"如果一開發案開發後預期總銷售金額為新臺幣 10 億元，適當之利潤率為 10%，開發所需之直接成本為新臺幣 6 億元，開發所需之間接成本為新臺幣 2 億元，開發所需總成本之資本利息綜合利率為 5%。請問下列何者最接近此一開發案之土地開發分析價格？",{"A":17,"B":18,"C":19,"D":20},"新臺幣 2 億元","新臺幣 1.5 億元","新臺幣 1.091 億元","新臺幣 0.658 億元","D",null,"本題考點：土地開發分析法之價格計算公式及其代入運算。\n【正解理由】依《不動產估價技術規則》第 70 條，土地開發分析法係自開發或建築後總銷售金額，扣除直接成本、間接成本、資本利息及利潤，求得開發前土地開發分析價格；公式依同規則第 81 條為 V＝S÷（1＋R）÷（1＋i）－（C＋M）。代入題目數值求得約新臺幣 0.658 億元，故選 D。\n【逐項排除】\n(A) 錯誤。新臺幣 2 億元是 10 億元－8 億元之差，完全未折算利潤與資本利息。\n(B) 錯誤。新臺幣 1.5 億元約當於 10 億元－8 億元－0.5 億元（以總銷售金額乘 5% 充當利息扣除），未依公式以除法折算。\n(C) 錯誤。新臺幣 1.091 億元是只除以（1＋R）而漏除（1＋i）之結果（10 億元÷1.10－8 億元≒1.091 億元）。\n(D) 正確。依公式先除後減，結果約新臺幣 0.658 億元，與本選項最接近。\n【演算步驟】依《不動產估價技術規則》第 81 條公式：V＝S÷（1＋R）÷（1＋i）－（C＋M）。代入：S＝10 億元，R＝10%，i＝5%，C＝6 億元，M＝2 億元。V＝10 億元÷1.10÷1.05－（6 億元＋2 億元）≒9.0909 億元÷1.05－8 億元≒8.658 億元－8 億元≒新臺幣 0.658 億元。\n【記憶點】先除（利潤率、利息綜合利率）後減（成本），漏除任一括號都會高估。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-112-1-appraisal-025","有關一宗土地內有數種不同法定用途時之估價敘述，下列何者錯誤？",25,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":13,"year":41,"session":13},"house-113-1-appraisal-001","不動產市場循環受到諸多經濟因素的影響，評估不動產價格時都訂有價格日期，依價格日期評估時必須掌握那項原則？",113,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":41,"session":13},"house-113-1-appraisal-002","王小姐住家旁有一個高壓電塔，電塔周遭的房子不太容易售出，價格也比較低，不動產估價師評估該嫌惡設施對於房屋價格的影響是基於那一項原則？",2,[51,55,58,62,66],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-024",114,"於不動產租金估計中有所謂的經濟租金與支付租金，兩者的大小關係為何？",{"webId":56,"year":41,"stem":57,"number":14},"house-113-1-appraisal-024","某一開發案自有資金比例是 30%，其餘資金向銀行貸款，貸款利率為 3%，自有資金報酬率為 2%，其資本化率為何？",{"webId":59,"year":60,"stem":61,"number":14},"house-111-1-appraisal-024",111,"有一比較標的於 110 年 10 月以 800 萬元成交，當時的價格指數為 103.6%，不動產勘估標的之價格日期為 111 年 3 月，當時的價格指數為 100.3%。假設其他條件相同，請問該勘估標的經價格日期調整後的價格為多少？",{"webId":63,"year":64,"stem":65,"number":14},"house-110-1-appraisal-024",110,"實際建築使用之容積率超過法定容積率之房地，應以何種方式估價？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-appraisal-024",109,"依據不動產估價技術規則規定，不動產估價應敘明價格種類，請問辦理東沙島估價，此屬於何種價格？",1786689129370]