2017房地產(chǎn)估價師理論與方法考試仿真題答案

2017房地產(chǎn)估價師理論與方法考試仿真題答案點擊查看原試題一、單項選擇題?1.B2.D3.B4.B5.C6.B7.D8.A9.A10.C?11.D12.A13.B14.A15.B16.A17.A18.A19.B20.C?21.B22.D23.C24.B25.D26.A27.A28.A29.C30.B?31.A32.B33.A34.C35.C?二、多項選擇題?1.ADE2.AE3.ABC4.ABC5.ACDE?6.ABCE7.ACE8.ACD9.BCE10.BCD?11.ACD12.ABCD13.ABCE14.ABE15.ABC?三、判斷題?1.√2.乘以3.乘以4.√5.乘以?6.乘以7.乘以8.乘以9.√10.√?11.乘以12.√13.乘以14.乘以15.√?四、計算題?1.解：?1)總有效毛收人A=40000乘以0.7乘以(1-20%)乘以40乘以12=1075.2(萬元)?2)總運營費用C=30乘以12+1075.2乘以8%≈446.02(萬元)?3)年凈收益a=A-C=1075.2-446.02=629.18(萬元)，?或a=4乘以0.7乘以(1-20%)乘以40乘以12乘以(1-8%)-30乘以12=629.18(萬元);?4)土地總價L=40000/4乘以2100=2100(萬元);?5)年土地凈收益aL=2100乘以8%/[1-1/(1+8%)40-5]=180.19(萬元);?6)年建筑物凈收益aB=a-aL=629.18-180.19=448.99(萬元);?7)建筑物總價B=448.99/10%乘以[1-1/(1+10%)40-5]=4330.13(萬元)?8)房地產(chǎn)價值V=L+B=2100+4330.13=6430.13(萬元)?2.解：?(1)重新購建價格C總?方法一：?1)單價計算(每平方米重新購建價格為C)?①建筑安裝成本=1200元/㎡;?②專業(yè)費用=1200乘以8%=96(元/㎡);?③管理費用=(1200+96)乘以3%=38.88(元/㎡);?④銷售費用=C乘以3%;?⑤投資利息=(1200+96+38.88+C乘以3%)乘以60%乘以[(1+6%)1.5-1]+[1200+96+38.88+C乘以3%]乘以40%乘以[(1+6%)0.5-1]≈88.930+C乘以0.2%;?⑥銷售稅費=C乘以6.5%;?⑦投資利潤=(1200+96+38.88+C乘以3%)乘以35%=467.208+C乘以1.05%;?⑧每平方米重新購建價格C=(①+②+③+④+⑤+⑥+⑦)=(1200+96+38.88+C乘以3%+88.93+C乘以0.2%+C乘以6.5%+467.208+C乘以1.05%)，?2)總價計算?①建筑安裝成本=1200乘以30000=3600(萬元);?②專業(yè)費用=3600乘以8%=288(萬元);?③管理費用=(3600+288)乘以3%=116.64(萬元);?④銷售費用=C總乘以3%;?⑤投資利息=(3600+288+116.64+C總乘以3%)乘以60%乘以[(1+6%)1.5-1]+(3600+288+116.64+C總乘以3%)乘以40%乘以[(1+6%)0.5-1]=266.79+C總乘以0.2%;?⑥銷售稅費=C總乘以6.5%;?⑦投資利潤=(3600+288+116.64+C總乘以3%)乘以35%=1401.624+C總乘以l.05%;?⑧重新購建價格C總=①+②+③+④+⑤+⑥+⑦=3600+288+116.64+C總乘以3%+266.79+C總乘以0.2%+C總乘以6.5%+1401.624+C總乘以1.05%，?解得C總=6356.394萬元。?方法二：?每平方米重新購建價格C=[1200乘以(1+8%)乘以(1+3%)+C乘以3%]乘以60%乘以(1+6%)1.5+[1200乘以(1+8%)乘以(1+3%)+C乘以3%乘以40%乘以(1+6%)0.5]+C乘以6.5%+[1200乘以(1+8%)x(1+3%)+C乘以3%]乘以35%，?解得C=2118.798(元/㎡)，?則重新購價格=2118.798乘以30000=6356.394(萬元)。?(2)折舊計算?1)可修復(fù)費用=35萬元;?2)裝修折舊費=500乘以1/5乘以3=300(萬元);?3)設(shè)備折舊費=200乘以1/10乘以3=60(萬元);?4)長壽命項目折舊費=(6356.394+35-500-200)乘以1/60乘以3=281.069(萬元);?5)缺乏電梯的功能折舊費=(32乘以85%-30乘以80%)乘以12乘以3/8%乘以[1-1/(1+8%)57]-(180+60)=1182.085(萬元);?6)功能過剩引起的折舊費=1/8%乘以[1-1/(1+