[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-appraisal-006":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-006","house-114-1-appraisal-006",114,1,6,"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：",{"A":17,"B":18,"C":19,"D":20},"3%","5%","8%","10%","B",null,"本題考點：直接資本化法公式的反推，由淨收益與收益價格求收益資本化率。\n【正解理由】《不動產估價技術規則》第 29 條規定，直接資本化法指勘估標的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勘估標的價格之方法；同規則第 30 條明定其計算公式為收益價格等於勘估標的未來平均一年期間之客觀淨收益除以收益資本化率。將該公式移項，收益資本化率即等於客觀淨收益除以收益價格，代入題給之新臺幣 100 萬元與新臺幣 2,000 萬元，得 5%，故選 B。\n【逐項排除】\n(A) 3% 代回《不動產估價技術規則》第 30 條公式，收益價格約為新臺幣 3,333 萬元，與題給之新臺幣 2,000 萬元不符。\n(B) 5% 代回同一公式，新臺幣 2,000 萬元乘以 5% 等於新臺幣 100 萬元，與題給之客觀淨收益一致，故為正解。\n(C) 8% 代回同一公式，對應之收益價格為新臺幣 1,250 萬元，低於題給金額。\n(D) 10% 代回同一公式，對應之收益價格為新臺幣 1,000 萬元，僅為題給金額之半。\n【演算步驟】收益資本化率 ＝ 客觀淨收益 ÷ 收益價格 ＝ 新臺幣 100 萬元 ÷ 新臺幣 2,000 萬元 ＝ 0.05 ＝ 5%。驗算：新臺幣 2,000 萬元 × 5% ＝ 新臺幣 100 萬元。\n【記憶點】淨收益在上、收益價格在下，除出來就是收益資本化率。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-appraisal-007","以投資為目的之不動產投資評估，最適合的估價方法為：",7,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-appraisal-008","債務保障比率為 1.3、貸款常數為 0.055、貸款資金占不動產價格比率為 70%，收益資本化率約為：",8,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-114-1-appraisal-003","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？",3,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-appraisal-009","附著於土地之工事及水利土壤之改良，以何種方法估價為原則？",9,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-appraisal-006",113,"不動產估價技術規則對不動產估價方法運用的規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-appraisal-006",112,"依不動產估價技術規則規定，比較標的為父親賣給兒子之交易，應進行何種調整？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-appraisal-006",111,"利用計量模型分析法進行估價，應蒐集相當數量具代表性之比較標的，在計量模型的影響不動產價格之因素中，現有 6 項區域因素，5 項個別因素，因此至少要蒐集多少數量以上之比較標的才符合不動產估價技術規則之規定？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-appraisal-006",110,"有一 500 坪建地可興建大樓出售，預期新大樓之總銷售金額為 10 億元，若營建施工費為 3 億元、管理銷售費用等間接成本為 9 千萬元、要求的利潤率為 18%、資本綜合利率為 5%。請問該建地每坪價格約為多少？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-006",109,"比較法以比較標的價格為基礎，下列那一項比較標的在正常情況下應排除適用？",1786689128767]