[{"data":1,"prerenderedAt":38},["ShallowReactive",2],{"q-credit_adv_prac-23-047":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"credit_adv_prac","進階授信人員專業能力測驗——授信實務","c7",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"credit_adv_prac-23-047","23",47,"不動產估價師應用成本法估價時，勘估標的之總成本中，應包括下列何項成本及費用？ A.營造或施工費 B.規劃設計費 C.廣告費、銷售費、管理費 D.稅捐及其他負擔 E.資本利息、開發或建築利潤",[13,14,15,16],"僅 ABC","僅 ACD","僅 ABCD","ABCDE",3,"授信擔保品估價",1,"成本法是站在「重新打造一個相同標的要花多少錢」的角度推算價格，因此總成本必須涵蓋買方若自行興建會實際發生的全部支出，而不是只算工程款。依不動產估價技術規則就成本法所列的項目，總成本包含營造或施工費、規劃設計費、廣告費銷售費與管理費、稅捐及其他負擔，以及資本利息與開發或建築利潤，缺一不可，故選 (D)。(A)(B)(C) 都有遺漏，其中漏掉資本利息與開發利潤的影響最大：興建期間資金積壓有機會成本，開發者承擔風險也必須有合理報酬，若不計入，估出的成本價格會系統性低估，擔保品鑑價將偏離市場實況。","medium",[23,27,31,34],{"id":24,"question":25,"qno":26},"credit_adv_prac-23-048","「指按工程概算項目逐項比較勘估標的與比較標的或標準建物之差異，並依工程價格及工程數量比率進行調整，以求取勘估標的營造或施工費」為下列何種估價方法？",48,{"id":28,"question":29,"qno":30},"credit_adv_prac-24-021","將擔保品土地與建物之價值以合併方式計算出，再乘以貸放成數，即為放款值，此合併鑑價法較適用於下列何者？",21,{"id":32,"question":33,"qno":30},"credit_adv_prac-25-021","有關銀行辦理抵押權設定應行注意事項，下列敘述何者錯誤？",{"id":35,"question":36,"qno":37},"credit_adv_prac-25-022","有關有價證券（含股票）貸款業務，下列敘述何者正確？",22,1785170290645]