{"id":19855,"date":"2016-01-04T04:38:50","date_gmt":"2016-01-04T04:38:50","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19855"},"modified":"2016-12-05T06:42:46","modified_gmt":"2016-12-05T06:42:46","slug":"cong-viec-cua-ke-toan-khi-chia-tach-hop-nhat-sap-nhap-chuyen-doi-loai-hinh-hinh-thuc-so-huu-giai-the-cham-dut-hoat-dong-cua-don-vi-ke-toan-theo-luat-ke-toan-2015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19855","title":{"rendered":"C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh, h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015"},"content":{"rendered":"

\"C\u00f4ng<\/h2>\n

Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a> m\u1edbi \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017, thay th\u1ebf ho\u00e0n to\u00e0n Lu\u1eadt k\u1ebf to\u00e1n 2003, v\u1edbi nhi\u1ec1u \u0111i\u1ec3m m\u1edbi. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb Quy \u0111\u1ecbnh v\u1ec1\u00a0C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh, h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t \u00a0ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong><\/span><\/p>\n

1.\u00a0C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p chia \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 43 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh\u00a0c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p chia \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb chia th\u00e0nh c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) Kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, x\u00e1c \u0111\u1ecbnh n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

b) Ph\u00e2n chia t\u00e0i s\u1ea3n, n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo bi\u00ean b\u1ea3n b\u00e0n giao;<\/em><\/span><\/p>\n

c) B\u00e0n giao t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, n\u1ee3 ch\u01b0a thanh to\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi.<\/em><\/span><\/p>\n

2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n b\u00e0n giao m\u1edf s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y<\/em><\/span><\/p>\n

2.<\/strong>\u00a0C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p t\u00e1ch \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 44 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1\u00a0C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p t\u00e1ch \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb t\u00e1ch m\u1ed9t b\u1ed9 ph\u1eadn \u0111\u1ec3 th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, x\u00e1c \u0111\u1ecbnh n\u1ee3 ch\u01b0a thanh to\u00e1n c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c t\u00e1ch;<\/em><\/span><\/p>\n

b) B\u00e0n giao t\u00e0i s\u1ea3n, n\u1ee3 ch\u01b0a thanh to\u00e1n c\u1ee7a b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c t\u00e1ch, l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo bi\u00ean b\u1ea3n b\u00e0n giao;<\/em><\/span><\/p>\n

c) B\u00e0n giao t\u00e0i li\u1ec7u k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n, n\u1ee3 ch\u01b0a thanh to\u00e1n cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi; \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00f4ng b\u00e0n giao th\u00ec \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb t\u00e1ch l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 41 c\u1ee7a Lu\u1eadt n\u00e0y.<\/em><\/span><\/p>\n

2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n b\u00e0n giao m\u1edf s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/em><\/span><\/p>\n

3.\u00a0C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p h\u1ee3p nh\u1ea5t c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 45 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1\u00a0C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p h\u1ee3p nh\u1ea5t c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

1. C\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb h\u1ee3p nh\u1ea5t th\u00e0nh \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n m\u1edbi th\u00ec t\u1eebng \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb h\u1ee3p nh\u1ea5t ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) Kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, x\u00e1c \u0111\u1ecbnh n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

b) B\u00e0n giao to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo bi\u00ean b\u1ea3n b\u00e0n giao;<\/em><\/span><\/p>\n

c) B\u00e0n giao to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t.<\/em><\/span><\/p>\n

2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) C\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n b\u00e0n giao, m\u1edf s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y;<\/em><\/span><\/p>\n

b) T\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb h\u1ee3p nh\u1ea5t th\u00e0nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t;<\/em><\/span><\/p>\n

c) Nh\u1eadn, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb b\u1ecb h\u1ee3p nh\u1ea5t.<\/em><\/span><\/p>\n

4.\u00a0C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p s\u00e1p nh\u1eadp \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 46 Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1\u00a0C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p s\u00e1p nh\u1eadp \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb s\u00e1p nh\u1eadp v\u00e0o \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n kh\u00e1c ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) Kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, x\u00e1c \u0111\u1ecbnh n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

b) B\u00e0n giao to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo bi\u00ean b\u1ea3n b\u00e0n giao;<\/em><\/span><\/p>\n

c) B\u00e0n giao to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u1eadn s\u00e1p nh\u1eadp.<\/em><\/span><\/p>\n

2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u1eadn s\u00e1p nh\u1eadp c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n b\u00e0n giao ghi s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/em><\/span><\/p>\n

5.\u00a0C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 47\u00a0Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1\u00a0C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu nh\u01b0 sau:<\/span><\/p>\n

1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh ho\u1eb7c h\u00ecnh th\u1ee9c s\u1edf h\u1eefu ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) Kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, x\u00e1c \u0111\u1ecbnh n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

b) B\u00e0n giao to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo bi\u00ean b\u1ea3n b\u00e0n giao;<\/em><\/span><\/p>\n

c) B\u00e0n giao to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n sau chuy\u1ec3n \u0111\u1ed5i.<\/em><\/span><\/p>\n

2. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n sau chuy\u1ec3n \u0111\u1ed5i c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n b\u00e0n giao m\u1edf s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/em><\/span><\/p>\n

6.<\/strong>\u00a0 C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 48\u00a0Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1 C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ph\u00e1 s\u1ea3n nh\u01b0 sau:<\/span><\/p>\n

1. \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb gi\u1ea3i th\u1ec3 ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) Kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, x\u00e1c \u0111\u1ecbnh n\u1ee3 ch\u01b0a thanh to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

b) M\u1edf s\u1ed5 k\u1ebf to\u00e1n theo d\u00f5i c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng;<\/em><\/span><\/p>\n

c) B\u00e0n giao to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb gi\u1ea3i th\u1ec3 ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng sau khi x\u1eed l\u00fd xong cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 41 c\u1ee7a Lu\u1eadt n\u00e0y.<\/em><\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n b\u1ecb tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n th\u00ec T\u00f2a \u00e1n tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n ch\u1ec9 \u0111\u1ecbnh ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/em><\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam:\u00a0Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m tra k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a><\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

Lu\u1eadt k\u1ebf to\u00e1n 2015 v\u1edbi r\u1ea5t nhi\u1ec1u \u0111i\u1ec3m m\u1edbi \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017, thay th\u1ebf ho\u00e0n to\u00e0n Lu\u1eadt k\u1ebf to\u00e1n 2003, K\u1ebf to\u00e1n Centax xin chia s\u1ebb t\u1edbi b\u1ea1n \u0111\u1ecdc C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n khi chia, t\u00e1ch theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/p>\n","protected":false},"author":7,"featured_media":20086,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2434,3967],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19855"}],"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=19855"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19855\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20086"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19855"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19855"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}