[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-114-1-appraisal-003":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-114-1-不動產估價概要-003","house-114-1-appraisal-003",114,1,3,"建築物屋齡 10 年，重建成本 2,000 萬元，若殘價率為 10%，經濟耐用年數 50 年，選擇等速折舊路徑的方法計算累積折舊額為多少萬元？",{"A":17,"B":18,"C":19,"D":20},"400","40","360","36","C",null,"本題考點：等速折舊路徑下建物累積折舊額的計算。\n【正解理由】《不動產估價技術規則》第 68 條第一項規定，建物累積折舊額之計算應選擇等速折舊、初期加速折舊或初期減速折舊路徑之折舊方法，本題已指定等速折舊。同規則第 40-1 條第一項第一款所定等速折舊型計算方式為 C×（1－s）×1／N，此即每年折舊額，乘以已經歷年數即得累積折舊額。代入後每年新臺幣 36 萬元、十年合計新臺幣 360 萬元，故選 C。\n【逐項排除】\n(A) 400 萬元漏扣殘餘價格率，係以 2,000 萬元除以 50 年再乘 10 年所得，少了《不動產估價技術規則》第 40-1 條的（1－s）。\n(B) 40 萬元同樣漏扣殘餘價格率，且只算一年的折舊額，未乘已經歷年數。\n(C) 360 萬元係依《不動產估價技術規則》第 40-1 條先扣殘餘價格率、除以經濟耐用年數，再乘屋齡十年所得。\n(D) 36 萬元只是每年折舊額，未乘以已經歷年數，不是累積折舊額。\n【演算步驟】年折舊額 ＝ 建物總成本 × （1 － 殘餘價格率） ÷ 經濟耐用年數 ＝ 新臺幣 2,000 萬元 × （1 － 10%） ÷ 50 年 ＝ 新臺幣 36 萬元／年；累積折舊額 ＝ 年折舊額 × 已經歷年數 ＝ 新臺幣 36 萬元／年 × 10 年 ＝ 新臺幣 360 萬元。\n【記憶點】先扣殘值再除年數，最後別忘了乘屋齡。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-appraisal-002","以成本法進行不動產估價，下列何者非為總成本應包括之項目？",2,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-appraisal-004","比較標的為與法定用途不符之交易，應先作適當之調整才能採用，此為何種調整？",4,{"webId":35,"stem":36,"number":13,"year":12,"session":13},"house-114-1-appraisal-001","鄰近國小的店舖，做販賣文具及圖書生意使用，此為何種不動產估價原則之掌握？",{"webId":38,"stem":39,"number":40,"year":12,"session":13},"house-114-1-appraisal-005","下列價格調整率何者符合不動產估價技術規則之規定？",5,{"webId":42,"stem":43,"number":44,"year":45,"session":13},"house-113-1-appraisal-025","某一棟四層樓公寓，各樓層面積皆相同，一樓單價每坪 50 萬元，4 樓單價每坪 40 萬元，假設 4 樓之樓層別效用比為 100%，請問一樓的樓層別效用比是多少？",25,113,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-appraisal-006","勘估標的未來平均 1 年期間之客觀淨收益為 100 萬元，收益價格為 2,000 萬元，收益資本化率為：",6,[51,54,58,62,66],{"webId":52,"year":45,"stem":53,"number":14},"house-113-1-appraisal-003","下列何者非屬於不動產估價範疇？",{"webId":55,"year":56,"stem":57,"number":14},"house-112-1-appraisal-003",112,"各直轄市、縣（市）國土計畫於 110 年 4 月 30 日公告實施，此為影響不動產價格之何種因素？",{"webId":59,"year":60,"stem":61,"number":14},"house-111-1-appraisal-003",111,"收益資本化率或折現率應綜合評估最適宜之方法決定，如採用債務保障比率方式決定，其計算式債務保障比率除了乘以貸款資金占不動產價格比率外，應再乘以下列何者？",{"webId":63,"year":64,"stem":65,"number":14},"house-110-1-appraisal-003",110,"不動產因鄰近殯儀館，造成價格之減損，此屬於何種原則？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-appraisal-003",109,"進行宗地估價時，下列敘述何者錯誤？",1786689128739]