[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-113-1-appraisal-012":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-113-1-不動產估價概要-012","house-113-1-appraisal-012",113,1,12,"下列對於有效總收入與總收入之間關係的敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"總收入必定大於或等於有效總收入","有效總收入與總收入只是說法上不同，兩者在實質的意義上一樣","總收入減去總費用等於淨收益","總收入=有效總收入+總費用","A",null,"本題考點：收益法中「總收入→有效總收入→淨收益」的推算次序，以及中間扣除的收入損失。\n【正解理由】依《不動產估價技術規則》第 36 條，勘估標的之有效總收入計算方式為：「一、分析並推算勘估標的之總收入。二、推算閒置及其他原因所造成之收入損失。三、第一款總收入扣除前款收入損失後之餘額為勘估標的之有效總收入。」同條第二項並定義總收入指價格日期當時勘估標的按法定用途出租或營運，在正常情況下所獲得之租金或收入之數額。既然有效總收入是總收入減去收入損失後的餘額，而收入損失最少為零，兩者的大小關係即為總收入大於或等於有效總收入，故選 A。\n【逐項排除】\n(A) 正確。完全滿租且無欠租時收入損失為零，兩者相等；一旦出現閒置或租金收不回來，總收入即大於有效總收入。\n(B) 錯誤。兩者中間隔著一個收入損失項，分屬兩個推算階段，並非同一數額的兩種說法。\n(C) 錯誤。依本規則第 42 條，淨收益是「有效總收入減總費用」，減項的起算基礎是有效總收入而非總收入。\n(D) 錯誤。正確的加總關係是總收入＝有效總收入＋收入損失；總費用屬於下一階段計算淨收益的減項，與收入損失不是同一項目。\n【記憶點】先扣閒置損失得有效總收入，再扣總費用得淨收益，兩道減法不可跳號。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-113-1-appraisal-011","中央銀行理監事會於 113 年第 3 季會議決議調升存款準備率及調整選擇性信用管制措施，此項宣布可能會影響不動產市場與價值，此為影響不動產價值之何種因素？",11,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-113-1-appraisal-013","收益資本化率決定的方法中與銀行貸款成數相關的是那一個方法？",13,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-113-1-appraisal-010","有關營造或施工費的敘述何者錯誤？",10,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-113-1-appraisal-014","有關收益法的公式，下列何者錯誤？",14,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-113-1-appraisal-009","下列何者非屬營造或施工費的內含項目？",9,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-113-1-appraisal-015","有關特殊宗地估價敘述，下列何者錯誤？",15,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-012",114,"有關土地開發分析法之資本利息綜合利率之敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-appraisal-012",112,"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？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-appraisal-012",111,"不動產估價之限定價格指具有市場性之不動產，在下列限定條件之一所形成之價值，並以貨幣金額表示者。請問下列何者非屬限定條件？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-appraisal-012",110,"比較標的於 110 年 1 月以 2,000 萬元成交，當時之價格指數為 95；勘估標的之價格日期為 110 年 9 月，價格指數為 101。假設其他條件皆相同，請問勘估標的經價格日期調整後之價格約為多少？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-012",109,"正常價格的定義中，不包含下列那一要件？",1786689129047]