{"id":25552,"date":"2016-09-22T00:00:28","date_gmt":"2016-09-22T00:00:28","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25552"},"modified":"2016-09-21T10:17:17","modified_gmt":"2016-09-21T10:17:17","slug":"nguyen-tac-ke-toan-du-phong-ton-that-tai-san-theo-thong-tu-133-tk-229","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25552","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n theo th\u00f4ng t\u01b0 133- TK 229"},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC
K\u1ebf to\u00e1n Thu\u1ebf Centax<\/p><\/div>\n

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a> v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017.<\/span>
\n\u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong>, ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i nh\u1eb1m tu\u00e2n th\u1ee7 Ph\u00e1p lu\u1eadt K\u1ebf to\u00e1n. K\u1ebf to\u00e1n Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n theo th\u00f4ng t\u01b0 133- TK 229<\/span><\/h2>\n

1. \u00a0Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n\u00a0<\/strong>d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n<\/span><\/strong><\/h2>\n

1.1 T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n\u00a0\u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n, g\u1ed3m:<\/span><\/strong><\/span><\/h3>\n

a) D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh: L\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea7n gi\u00e1 tr\u1ecb b\u1ecb t\u1ed5n th\u1ea5t c\u00f3 th\u1ec3 x\u1ea3y ra do gi\u1ea3m gi\u00e1 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n doanh nghi\u1ec7p \u0111ang n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh<\/span><\/p>\n

b) D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c: L\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t do doanh nghi\u1ec7p nh\u1eadn v\u1ed1n g\u00f3p \u0111\u1ea7u t\u01b0 b\u1ecb l\u1ed7 d\u1eabn \u0111\u1ebfn nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 kh\u1ea3 n\u0103ng m\u1ea5t v\u1ed1n ho\u1eb7c kho\u1ea3n d\u1ef1 ph\u00f2ng do suy gi\u1ea3m gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ec9 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng khi c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft b\u1ecb l\u1ed7 d\u1eabn \u0111\u1ebfn nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 kh\u1ea3 n\u0103ng m\u1ea5t v\u1ed1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi kho\u1ea3n \u0111\u1ea7u t\u01b0 m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef l\u00e2u d\u00e0i (kh\u00f4ng ph\u00e2n lo\u1ea1i l\u00e0 ch\u1ee9ng kho\u00e1n kinh doanh) v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t, kh\u00f4ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0, vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u1ed5 phi\u1ebfu ni\u00eam y\u1ebft ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tin c\u1eady, vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u1ed5 phi\u1ebfu (t\u01b0\u01a1ng t\u1ef1 nh\u01b0 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh);<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u0103n c\u1ee9 v\u00e0o kho\u1ea3n l\u1ed7 c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 (d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c).<\/span><\/p>\n

c) D\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i: L\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea7n gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 c\u00e1c kho\u1ea3n ph\u1ea3i thu m\u00e0 kh\u00f3 c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i.<\/span><\/p>\n

d) D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho: L\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho khi c\u00f3 s\u1ef1 suy gi\u1ea3m c\u1ee7a gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c so v\u1edbi gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n

1.2. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh<\/span><\/strong><\/h3>\n

a) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb b\u1ecb t\u1ed5n th\u1ea5t c\u00f3 th\u1ec3 x\u1ea3y ra khi c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn cho th\u1ea5y gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n doanh nghi\u1ec7p \u0111ang n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh b\u1ecb gi\u1ea3m so v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5.<\/span><\/p>\n

b) \u0110i\u1ec1u ki\u1ec7n, c\u0103n c\u1ee9 v\u00e0 m\u1ee9c tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

c) Vi\u1ec7c tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/span><\/p>\n

– N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay cao h\u01a1n s\u1ed1 d\u01b0 d\u1ef1 ph\u00f2ng \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec doanh nghi\u1ec7p tr\u00edch l\u1eadp b\u1ed5 sung s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u00f3 v\u00e0 ghi nh\u1eadn v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3.<\/span><\/p>\n

– N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay th\u1ea5p h\u01a1n s\u1ed1 d\u01b0 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec doanh nghi\u1ec7p ho\u00e0n nh\u1eadp s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u00f3 v\u00e0 ghi gi\u1ea3m chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

1.3. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh<\/strong>\u00e1c<\/span><\/span><\/h3>\n

a) \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 l\u00e0 c\u00f4ng ty m\u1eb9, c\u0103n c\u1ee9 \u0111\u1ec3 nh\u00e0 \u0111\u1ea7u t\u01b0 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c l\u00e0 BCTC h\u1ee3p nh\u1ea5t c\u1ee7a c\u00f4ng ty m\u1eb9 \u0111\u00f3.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 l\u00e0 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp kh\u00f4ng c\u00f3 c\u00f4ng ty con, c\u0103n c\u1ee9 \u0111\u1ec3 nh\u00e0 \u0111\u1ea7u t\u01b0 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c l\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 \u0111\u00f3.<\/span><\/p>\n

b) Vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho t\u1eebng kho\u1ea3n \u0111\u1ea7u t\u01b0 theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

– N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay cao h\u01a1n s\u1ed1 d\u01b0 d\u1ef1 ph\u00f2ng \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec doanh nghi\u1ec7p tr\u00edch l\u1eadp b\u1ed5 sung s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u00f3 v\u00e0 ghi nh\u1eadn v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3.<\/span><\/p>\n

– N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay th\u1ea5p h\u01a1n s\u1ed1 d\u01b0 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec doanh nghi\u1ec7p ho\u00e0n nh\u1eadp s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u00f3 v\u00e0 ghi gi\u1ea3m chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

c) Gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

1.4. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i:<\/span><\/strong><\/span><\/h3>\n

a) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 c\u00e1c kho\u1ea3n ph\u1ea3i thu m\u00e0 c\u00f3 kh\u1ea3 n\u0103ng kh\u00f4ng \u0111\u00f2i \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i.<\/span><\/p>\n

b) Doanh nghi\u1ec7p tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i khi:<\/span><\/p>\n

– N\u1ee3 ph\u1ea3i thu qu\u00e1 h\u1ea1n thanh to\u00e1n ghi trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, c\u00e1c kh\u1ebf \u01b0\u1edbc vay n\u1ee3, b\u1ea3n cam k\u1ebft h\u1ee3p \u0111\u1ed3ng ho\u1eb7c cam k\u1ebft n\u1ee3, doanh nghi\u1ec7p \u0111\u00e3 \u0111\u00f2i nhi\u1ec1u l\u1ea7n nh\u01b0ng v\u1eabn ch\u01b0a thu \u0111\u01b0\u1ee3c, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 kh\u00f4ng k\u00fd x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 ho\u1eb7c b\u1ecf tr\u1ed1n, m\u1ea5t t\u00edch. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi gian qu\u00e1 h\u1ea1n c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kh\u00f3 \u0111\u00f2i ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian tr\u1ea3 n\u1ee3 g\u1ed1c theo h\u1ee3p \u0111\u1ed3ng mua, b\u00e1n ban \u0111\u1ea7u, kh\u00f4ng t\u00ednh \u0111\u1ebfn vi\u1ec7c gia h\u1ea1n n\u1ee3 gi\u1eefa c\u00e1c b\u00ean.<\/span><\/p>\n

– N\u1ee3 ph\u1ea3i thu ch\u01b0a \u0111\u1ebfn th\u1eddi h\u1ea1n thanh to\u00e1n nh\u01b0ng \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 \u0111\u00e3 l\u00e2m v\u00e0o t\u00ecnh tr\u1ea1ng ph\u00e1 s\u1ea3n ho\u1eb7c \u0111ang l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3, m\u1ea5t t\u00edch, b\u1ecf tr\u1ed1n.<\/span><\/p>\n

c) \u0110i\u1ec1u ki\u1ec7n, c\u0103n c\u1ee9 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i: Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

d) Vi\u1ec7c tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ph\u1ea3i l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n \u0111\u01b0\u1ee3c ghi t\u0103ng d\u1ef1 ph\u00f2ng v\u00e0 ghi t\u0103ng chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ph\u1ea3i l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch nh\u1ecf h\u01a1n \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp ghi gi\u1ea3m d\u1ef1 ph\u00f2ng v\u00e0 ghi gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

e) \u0110\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n ph\u1ea3i thu kh\u00f3 \u0111\u00f2i k\u00e9o d\u00e0i trong nhi\u1ec1u n\u0103m, doanh nghi\u1ec7p \u0111\u00e3 c\u1ed1 g\u1eafng d\u00f9ng m\u1ecdi bi\u1ec7n ph\u00e1p \u0111\u1ec3 thu n\u1ee3 nh\u01b0ng v\u1eabn kh\u00f4ng thu \u0111\u01b0\u1ee3c n\u1ee3 v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 th\u1ef1c s\u1ef1 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n th\u00ec doanh nghi\u1ec7p xo\u00e1 nh\u1eefng kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n. Vi\u1ec7c xo\u00e1 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111i\u1ec1u l\u1ec7 doanh nghi\u1ec7 S\u1ed1 n\u1ee3 n\u00e0y \u0111\u01b0\u1ee3c theo d\u00f5i trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p v\u00e0 tr\u00ecnh b\u00e0y trong thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. N\u1ebfu sau khi \u0111\u00e3 xo\u00e1 n\u1ee3, doanh nghi\u1ec7p l\u1ea1i \u0111\u00f2i \u0111\u01b0\u1ee3c n\u1ee3 \u0111\u00e3 x\u1eed l\u00fd th\u00ec s\u1ed1 n\u1ee3 thu \u0111\u01b0\u1ee3c s\u1ebd h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 711 “Thu nh\u1eadp kh\u00e1c”.<\/span><\/p>\n

g) \u0110\u1ed1i v\u1edbi kho\u1ea3n t\u1ed5n th\u1ea5t v\u1ec1 n\u1ee3 ph\u1ea3i thu n\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i th\u00ec doanh nghi\u1ec7p s\u1eed d\u1ee5ng s\u1ed1 d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u00e3 tr\u00edch l\u1eadp \u0111\u1ec3 b\u00f9 \u0111\u1eafp, tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp kh\u00f4ng \u0111\u1ee7 b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t th\u00ec s\u1ed1 t\u1ed5n th\u1ea5t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/p>\n

1.5. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/span><\/strong><\/span><\/h3>\n

a) Doanh nghi\u1ec7p ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho khi c\u00f3 nh\u1eefng b\u1eb1ng ch\u1ee9ng tin c\u1eady v\u1ec1 s\u1ef1 suy gi\u1ea3m c\u1ee7a gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c so v\u1edbi gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng t\u1ed3n kho. D\u1ef1 ph\u00f2ng l\u00e0 kho\u1ea3n d\u1ef1 t\u00ednh tr\u01b0\u1edbc \u0111\u1ec3 \u0111\u01b0a v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ph\u1ea7n gi\u00e1 tr\u1ecb b\u1ecb gi\u1ea3m xu\u1ed1ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb \u0111\u00e3 ghi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a h\u00e0ng t\u1ed3n kho v\u00e0 nh\u1eb1m b\u00f9 \u0111\u1eafp c\u00e1c kho\u1ea3n thi\u1ec7t h\u1ea1i th\u1ef1c t\u1ebf x\u1ea3y ra do v\u1eadt t\u01b0, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a t\u1ed3n kho b\u1ecb gi\u1ea3m gi\u00e1.<\/span><\/p>\n

b) D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

c) Vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i t\u00ednh theo t\u1eebng lo\u1ea1i v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m t\u1ed3n kho. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 cung c\u1ea5p d\u1edf dang, vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 c\u00f3 m\u1ee9c gi\u00e1 ri\u00eang bi\u1ec7t.<\/span><\/p>\n

d) Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a h\u00e0ng t\u1ed3n kho l\u00e0 gi\u00e1 b\u00e1n \u01b0\u1edbc t\u00ednhc\u1ee7a h\u00e0ng t\u1ed3n kho trong k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh b\u00ecnh th\u01b0\u1eddng tr\u1eeb (-) chi ph\u00ed \u01b0\u1edbc t\u00ednh \u0111\u1ec3 ho\u00e0n th\u00e0nh s\u1ea3n ph\u1ea9m v\u00e0 chi ph\u00ed \u01b0\u1edbc t\u00ednh c\u1ea7n thi\u1ebft cho vi\u1ec7c b\u00e1n ch\u00fang.<\/span><\/p>\n

\u0111) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 g\u1ed1c, gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a t\u1eebng lo\u1ea1i v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 cung c\u1ea5p d\u1edf dang, x\u00e1c \u0111\u1ecbnh kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u00e0y l\u1edbn h\u01a1n kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n \u0111\u01b0\u1ee3c ghi t\u0103ng d\u1ef1 ph\u00f2ng v\u00e0 ghi t\u0103ng gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch nh\u1ecf h\u01a1n \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp ghi gi\u1ea3m d\u1ef1 ph\u00f2ng v\u00e0 ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

e) \u0110\u1ed1i v\u1edbi kho\u1ea3n t\u1ed5n th\u1ea5t h\u00e0ng t\u1ed3n kho n\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho th\u00ec doanh nghi\u1ec7p s\u1eed d\u1ee5ng s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u00e3 tr\u00edch l\u1eadp \u0111\u1ec3 b\u00f9 \u0111\u1eafp, tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp kh\u00f4ng \u0111\u1ee7 b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t th\u00ec s\u1ed1 t\u1ed5n th\u1ea5t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

g) Doanh nghi\u1ec7p kh\u00f4ng tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u1ed1i v\u1edbi nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 d\u00f9ng cho \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, d\u00f9ng cho s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m n\u1ebfu s\u1ea3n ph\u1ea9m do ch\u00fang g\u00f3p ph\u1ea7n c\u1ea5u t\u1ea1o n\u00ean s\u1ebd \u0111\u01b0\u1ee3c b\u00e1n v\u1edbi gi\u00e1 b\u1eb1ng ho\u1eb7c cao h\u01a1n gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t c\u1ee7a s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t<\/strong> t\u00e0i s<\/strong>\u1ea3n<\/strong><\/span><\/h2>\n

B\u00ean N<\/strong>\u1ee3:<\/strong><\/span><\/p>\n

– Ho\u00e0n nh\u1eadp ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft;<\/span><\/p>\n

– B\u00f9 \u0111\u1eafp ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t c\u1ee7a t\u00e0i s\u1ea3n t\u1eeb s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/strong><\/p>\n

Tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

S<\/strong>\u1ed1 d\u01b0 b\u00ean C\u00f3<\/strong>: S\u1ed1 d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

3. T\u00e0i kho<\/strong>\u1ea3n 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n c\u00f3 4 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/strong><\/span><\/h2>\n

T\u00e0i kho\u1ea3n 2291 – D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh<\/em>: T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 2292 – D\u1ef1<\/em> ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c:<\/em> T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng do doanh nghi\u1ec7p nh\u1eadn v\u1ed1n g\u00f3p \u0111\u1ea7u t\u01b0 b\u1ecb l\u1ed7 d\u1eabn \u0111\u1ebfn nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 kh\u1ea3 n\u0103ng m\u1ea5t v\u1ed1n ho\u1eb7c kho\u1ea3n d\u1ef1 ph\u00f2ng do suy gi\u1ea3m gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 2293 – D\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i:<\/em> T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 c\u00e1c kho\u1ea3n ph\u1ea3i thu m\u00e0 c\u00f3 kh\u1ea3 n\u0103ng kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 2294 – D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho:<\/em> T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0<\/span>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n theo th\u00f4ng t\u01b0 133- TK 229<\/span><\/strong><\/h2>\n

\u0110\u1ec3 hi\u1ec3u th\u00eam v\u1ec1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam nh\u1eefng b\u00e0i vi\u1ebft:<\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 133<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u1ee3 ph\u1ea3i thu theo Th\u00f4ng t\u01b0 133<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC \u2013 TK 121<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017. \u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i..<\/p>\n","protected":false},"author":7,"featured_media":25360,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3346,3291],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25552"}],"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=25552"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25552\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25360"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25552"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}