[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-113-1-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-113-1-不動產估價概要-014","house-113-1-appraisal-014",113,1,14,"有關收益法的公式，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"淨收益未扣除折舊提存費者，建物收益價格＝建物淨收益／建物收益資本化率","直接資本化法之收益價格＝勘估標的未來平均一年期間之客觀淨收益／收益資本化率","地上有建物者，土地收益價格＝（房地淨收益－建物淨收益）／土地收益資本化率","淨收益已扣除折舊提存費者，房地綜合收益資本化率＝土地收益資本化率×土地價值比率＋建物收益資本化率×建物價值比率","A",null,"本題考點：收益法各項收益價格公式中，「淨收益是否已扣除折舊提存費」如何改變分子與分母。\n【正解理由】依《不動產估價技術規則》第 45 條，建物收益價格分兩種情形：淨收益已扣除折舊提存費者，建物收益價格＝建物淨收益／建物收益資本化率；淨收益未扣除折舊提存費者，建物收益價格＝建物折舊前淨收益／（建物收益資本化率＋建物價格日期當時價值未來每年折舊提存率）。選項所寫的分子分母組合正是「已扣除折舊提存費」那一式，卻掛在「未扣除」的前提之下，分子不是折舊前淨收益、分母也漏掉折舊提存率，故選 A。\n【逐項排除】\n(A) 敘述錯誤。未扣除折舊提存費時，分子應為建物折舊前淨收益，分母應加計建物價格日期當時價值未來每年折舊提存率。\n(B) 敘述正確。依本規則第 29 條及第 30 條，直接資本化法指以未來平均一年期間之客觀淨收益，應用價格日期當時適當之收益資本化率推算，收益價格＝客觀淨收益÷收益資本化率。\n(C) 敘述正確。依本規則第 44 條第一項第二款，地上有建物者，土地收益價格＝（房地淨收益－建物淨收益）／土地收益資本化率。\n(D) 敘述正確。依本規則第 46 條第二項第一款，淨收益已扣除折舊提存費者，房地綜合收益資本化率＝土地收益資本化率×土地價值比率＋建物收益資本化率×建物價值比率。\n【記憶點】折舊沒在費用端先扣，就要在分母把折舊提存率加回去。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-113-1-appraisal-012","下列對於有效總收入與總收入之間關係的敘述何者正確？",12,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-113-1-appraisal-016","有關權利估價敘述，下列何者正確？",16,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-113-1-appraisal-017","下列那種情況評估的是特殊價格？",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-112-1-appraisal-014",112,"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？",{"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？",1786689129058]