{"id":12830,"date":"2015-09-09T04:42:54","date_gmt":"2015-09-09T04:42:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12830"},"modified":"2015-09-10T03:00:21","modified_gmt":"2015-09-10T03:00:21","slug":"cac-nguyen-tac-ke-toan-co-ban-theo-chuan-muc-ke-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12830","title":{"rendered":"C\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright size-full wp-image-12834\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00e1c-nguy\u00ean-t\u1eafc-k\u1ebf-to\u00e1n-c\u01a1-b\u1ea3n-theo-Chu\u1ea9n-m\u1ef1c-k\u1ebf-to\u00e1n.jpg\" alt=\"C\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n\" width=\"232\" height=\"235\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1edbi m\u1ee5c \u0111\u00edch gi\u00fap cho doanh nghi\u1ec7p ghi ch\u00e9p k\u1ebf to\u00e1n v\u00e0 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, gi\u00fap cho ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 s\u1ef1 ph\u00f9 h\u1ee3p c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u00fap cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec3u v\u00e0 \u0111\u00e1nh gi\u00e1 th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c chu\u1ea9n m\u1ee9c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, lu\u1eadt k\u1ebf to\u00e1n \u0111\u00e3 ban h\u00e0nh c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n. <strong><a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo <strong><a href=\"https:\/\/centax.dsoftware.vn\/chuan-muc-ke-toan-so-01-chuan-muc-chung\/\" target=\"_blank\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 01<\/a><\/strong> c\u00f3 7 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nguy\u00ean t\u1eafc c\u01a1 s\u1edf d\u1ed3n t\u00edch<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nguy\u00ean t\u1eafc tr\u1ecdng y\u1ebfu<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. Nguy\u00ean t\u1eafc c\u01a1 s\u1edf d\u1ed3n t\u00edch<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo nguy\u00ean t\u1eafc n\u00e0y th\u00ec m\u1ecdi nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, doanh thu, chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t dinh, kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m th\u1ef1c t\u1ebf thu ho\u1eb7c th\u1ef1c t\u1ebf chi ti\u1ec1n ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u00ean. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1eadp tr\u00ean c\u01a1 s\u1edf d\u1ed3n t\u00edch ph\u1ea3n \u00e1nh t\u00ednh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong qu\u00e1 kh\u1ee9, hi\u1ec7n t\u1ea1i v\u00e0 t\u01b0\u01a1ng l\u1ea1i.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. Nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo nguy\u00ean t\u1eafc n\u00e0y th\u00ec b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf gi\u1ea3 \u0111\u1ecbnh \u0111ang ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c v\u00e0 s\u1ebd ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u00ecnh th\u01b0\u1eddng trong t\u01b0\u01a1ng lai g\u1ea7n, ngh\u0129a l\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 \u00fd \u0111\u1ecbnh c\u0169ng nh\u01b0 kh\u00f4ng bu\u1ed9c ph\u1ea3i ng\u1eebng ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c ph\u1ea3i thu h\u1eb9p \u0111\u00e1ng k\u1ec3 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh. Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf kh\u00e1c v\u1edbi gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c th\u00ec b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i l\u1eadp tr\u00ean m\u1ed9t c\u01a1 s\u1edf kh\u00e1c v\u00e0 ph\u1ea3i gi\u1ea3i th\u00edch c\u01a1 s\u1edf \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>3. Nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo nguy\u00ean t\u1eafc n\u00e0y th\u00ec khi ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua TSC\u0110, CCDC, NVL&#8230; th\u00ec gi\u00e1 tr\u1ecb c\u1ee7a ch\u00fang \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 g\u1ed1c ch\u1ee9 kh\u00f4ng ph\u1ea3i theo gi\u00e1 tr\u1ecb tr\u01b0\u1eddng, t\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m mua v\u00e0 c\u1ed9ng v\u1edbi c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ec3 \u0111\u01b0a ch\u00fang v\u00e0o s\u1eed d\u1ee5ng (kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>V\u00ed d\u1ee5:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng ty A mua m\u00e1y t\u00ednh \u0111i\u1ec1u h\u00f2a tr\u1ecb gi\u00e1 40.000.000 \u0111\u1ed3ng ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT 10%<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed v\u1eadn chuy\u1ec3n : 1.500.000 \u0111\u1ed3ng (ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT 10%)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed l\u1eafp \u0111\u1eb7t: 1.000.000 \u0111\u1ed3ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c th\u00ec nguy\u00ean gi\u00e1 c\u1ee7a m\u00e1y \u0111i\u1ec1u h\u00f2a = 40.000.000 + 1.500.000 + 1.000.000 = 42.500.000 \u0111\u1ed3ng<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>4. Nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo nguy\u00ean t\u1eafc n\u00e0y th\u00ec khi ghi nh\u1eadn doanh thu th\u00ec ph\u1ea3i c\u00f3 1 kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra doanh thu \u0111\u00f3. Chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu g\u1ed3m chi ph\u00ed c\u1ee7a k\u1ef3 t\u1ea1o ra doanh thu v\u00e0 chi ph\u00ed c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc ho\u1eb7c chi ph\u00ed ph\u1ea3i tr\u1ea3 nh\u01b0ng li\u00ean quan \u0111\u1ebfn doanh thu c\u1ee7a k\u1ef3 \u0111\u00f3.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>V\u00ed d\u1ee5:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi doanh nghi\u1ec7p \u0111i thu\u00ea nh\u00e0 l\u00e0m v\u0103n ph\u00f2ng v\u1edbi th\u1eddi gian l\u00e0 12 th\u00e1ng, theo th\u1ecfa thu\u1eadn c\u1ee7a hai b\u00ean doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 ti\u1ec1n thu\u00ea c\u1ee7a 12 th\u00e1ng. Tuy nhi\u00ean, k\u1ebf to\u00e1n ch\u1ec9 ph\u1ea3n anh doanh thu c\u1ee7a t\u1eebng th\u00e1ng v\u00e0 th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed \u0111\u00f3 trong 12 th\u00e1ng.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>5. Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo nguy\u00ean t\u1eafc n\u00e0y th\u00ec c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n doanh nghi\u1ec7p ch\u1ecdn ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t \u00edt nh\u1ea5t trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m. Tr\u01b0\u1eddng h\u1ee3p co thay \u0111\u1ed5i ch\u00ednh s\u00e1ch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u00e3 ch\u1ecdn th\u00ec ph\u1ea3i gi\u1ea3i tr\u00ecnh l\u00fd do v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a s\u1ef1 thay \u0111\u1ed5i \u0111\u00f3 trong ph\u1ea7n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>6. Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1eadn tr\u1ecdng l\u00e0 vi\u1ec7c xem x\u00e9t, c\u00e2n nh\u1eafc, ph\u00e1n \u0111o\u00e1n c\u1ea7n thi\u1ebft \u0111\u1ec3 l\u1eadp c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng ch\u1eafc ch\u1eafn. Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng \u0111\u00f2i h\u1ecfi:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea3i l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng nh\u01b0ng kh\u00f4ng l\u1eadp qu\u00e1 l\u1edbn;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng \u0111\u00e1nh gi\u00e1 cao h\u01a1n gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng \u0111\u00e1nh gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 chi ph\u00ed;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh thu v\u00e0 thu nh\u1eadp ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn v\u1ec1 kh\u1ea3 n\u0103ng thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf, c\u00f2n chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn khi c\u00f3 b\u1eb1ng ch\u1ee9ng v\u1ec1 kh\u1ea3 n\u0103ng ph\u00e1t sinh chi ph\u00ed.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\"><strong>7. Nguy\u00ean t\u1eafc tr\u1ecdng y\u1ebfu<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00f4ng tin \u0111\u01b0\u1ee3c coi l\u00e0 tr\u1ecdng y\u1ebfu trong tr\u01b0\u1eddng h\u1ee3p n\u1ebfu thi\u1ebfu th\u00f4ng tin ho\u1eb7c thi\u1ebfu ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin d\u00f3 c\u00f3 th\u1ec3 l\u00e0m sai l\u1ec7ch \u0111\u00e1ng k\u1ec3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. T\u00ednh tr\u1ecdng y\u1ebfu ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ed9 l\u1edbn v\u00e0 t\u00ednh ch\u1ea5t c\u1ee7a th\u00f4ng tin ho\u1eb7c c\u00e1c sai s\u00f3t \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 trong ho\u00e0n c\u1ea3nh c\u1ee5 th\u1ec3. T\u00ednh tr\u1ecdng y\u1ebfu c\u1ee7a th\u00f4ng tin ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t tr\u00ean c\u1ea3 ph\u01b0\u01a1ng di\u1ec7n \u0111\u1ecbnh l\u01b0\u1ee3ng v\u00e0 \u0111\u1ecbnh t\u00ednh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o th\u00eam t\u1ea1i c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/chuan-muc-ke-toan-so-01-chuan-muc-chung\/\" target=\"_blank\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 01 &#8211; Chu\u1ea9n m\u1ef1c chung<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/mo-ta-cong-viec-cua-ke-toan-tong-hop\/\">M\u00f4 t\u1ea3 c\u00f4ng vi\u00eac c\u1ee7a k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-viec-ke-toan-can-lam-cua-cong-ty-moi-thanh-lap\/\">Nh\u1eefng vi\u1ec7c k\u1ebf to\u00e1n c\u1ea7n l\u00e0m c\u1ee7a c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/ky-nang-kiem-tra-nhanh-bao-cao-tai-chinh-cuoi-nam\/\">K\u1ef9 n\u0103ng ki\u1ec3m tra nhanh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-chung-tu-ke-toan\/\">Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, \u0111\u00e2y l\u00e0 nh\u1eefng nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i trong k\u1ebf to\u00e1n. M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":12970,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1599],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12830"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12830"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12830\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12970"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12830"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}