[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-113-1-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-113-1-不動產估價概要-020","house-113-1-appraisal-020",113,1,20,"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？",{"A":17,"B":18,"C":19,"D":20},"物理性折舊","功能性折舊","經濟性折舊","外部性折舊","A",null,"本題考點：建物折舊依成因分類，物理性折舊對應建物實體的自然耗損與外力破壞。\n【正解理由】依《不動產估價技術規則》第 65 條，物理耐用年數指建物因自然耗損或外力破壞至結構脆弱而不堪使用所經歷之年數；本規則第 68 條並規定建物累積折舊額之計算，除考量物理與功能因素外，並得按個別建物之實際構成部分與使用狀態考量經濟因素，觀察維修及整建情形。條文把外力破壞明列在物理面，鄰地施工使外牆龜裂，損害直接呈現在建物本體的結構與外觀，屬外力破壞所生的實體耗損，故選 A。\n【逐項排除】\n(A) 正確。外牆龜裂是牆體本身受損，對應本規則第 65 條所稱外力破壞造成之結構耗損。\n(B) 功能性折舊來自建物的設計、格局、設備或建材落後於現行需求而使效用降低，屬本規則第 68 條所稱功能因素，與建物是否受外力損壞無關。\n(C) 經濟性折舊來自標的以外的環境或市場條件變動而使收益及價值減損，屬本規則第 68 條所稱經濟因素，本題的損害發生在建物實體，不是收益條件改變。\n(D) 外部性折舊同樣著眼於標的以外的環境條件變動所生的價值減損，仍不涵蓋牆體結構本身的破損。\n【記憶點】牆裂、漏水、鏽蝕這類看得見的損壞歸物理性，設計落伍歸功能性，外部環境變差歸經濟性。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-113-1-appraisal-019","A 把忠孝東路五段鄰近市政府的店面出租給一間連鎖咖啡店，每月租金 100,000 元，押金 2 個月，假設年利率 2.5%，約定每年管理費 120,000 元由咖啡店支付，請問其一年支付之實質租金為多少元？",19,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-113-1-appraisal-021","一棟屋齡 30 年的公寓，假設現在重建成本是 3,000 萬元，耐用年數為 50 年，殘餘價格率為 10%，以定額法計算折舊的情況下，目前公寓的價值是多少？",21,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-113-1-appraisal-018","影響不動產價格的三大因素中區域因素甚為重要，下列敘述何者非屬區域因素的描述？",18,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-113-1-appraisal-022","比較標的於 112 年 9 月以 3,060 萬元售出，當時房價指數為 102；勘估標的價格日期為 113 年 5 月，房價指數上漲至 105。假設其他條件相同，勘估標的經價格日期調整後的應該是多少？",22,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-113-1-appraisal-017","下列那種情況評估的是特殊價格？",17,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-113-1-appraisal-023","依據不動產估價技術規則規定試算價格的價格決定，那一項不適用？",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-112-1-appraisal-020",112,"下列何者不屬於土地建築開發之間接成本項目？",{"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？",1786689129117]