[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-appraisal-008":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-008","house-114-1-appraisal-008",114,1,8,"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：",{"A":17,"B":18,"C":19,"D":20},"3%","4%","5%","6%","C",null,"本題考點：收益資本化率決定方法中的債務保障比率法。\n【正解理由】《不動產估價技術規則》第 43 條第四款規定，債務保障比率法依債務保障比率方式決定，其計算式為收益資本化率或折現率等於債務保障比率乘以貸款常數乘以貸款資金占不動產價格比率。同條並列的另四種方法為風險溢酬法、市場萃取法、加權平均資金成本法及有效總收入乘數法；題目已給定債務保障比率、貸款常數與貸款資金占不動產價格比率三個因子，對應的即為第四款。三者依序相乘：1.3 × 0.055 × 70% ＝ 0.05005，換算為百分比約 5%，故選 C。\n【逐項排除】\n(A) 3% 與連乘結果 0.05005 相差約兩個百分點；在債務保障比率 1.3 與貸款常數 0.055 不變下，須貸款資金占不動產價格比率約 42% 才會得到此數，與題給之 70% 不符。\n(B) 4% 對應之貸款資金占不動產價格比率約 56%，同樣不是題給的 70%。\n(C) 依《不動產估價技術規則》第 43 條第四款，1.3 乘 0.055 得 0.0715，再乘 70% 得 0.05005，即約 5%，與本項相符，故為正解。\n(D) 6% 須在貸款資金占不動產價格比率約 84% 時才會出現，高於題給之 70%；若誤把貸款資金占比漏乘，得 7.15%，也不是本項數值。\n【記憶點】債務保障比率法就是三個數字連乘，比率、常數、成數一個都不能漏。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-appraisal-010","下列有關直接資本化法之敘述何者正確？",10,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-appraisal-011","下列有關成本法之敘述何者正確？",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-appraisal-008",113,"不動產估價技術規則第 26 條第 1 項：經比較調整後求得之勘估標的試算價格，應就價格偏高或偏低者重新檢討，經檢討確認適當合理者，始得作為決定比較價格之基礎。檢討後試算價格之間差距仍達百分之二十以上者，應排除該試算價格之適用。若比較標的一、二、三之試算價格分別為 79 萬元\u002F坪，77 萬元\u002F坪及 95 萬元\u002F坪，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-appraisal-008",112,"有一不動產平均每年每坪之淨收益為 3,000 元，若收益資本化率為 5%，該不動產每坪之收益價格為：",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-appraisal-008",111,"不動產估價作業程序依不動產估價技術規則規定，總共有八項作業程序，其中第七個步驟為何？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-appraisal-008",110,"勘估標的之營造或施工費，依不動產估價技術規則之規定，不包含下列那一項目？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-008",109,"有關都市更新權利變換估價，下列敘述何者錯誤？",1786689128790]