{"id":25651,"date":"2016-09-30T23:50:06","date_gmt":"2016-09-30T23:50:06","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25651"},"modified":"2016-09-30T23:50:06","modified_gmt":"2016-09-30T23:50:06","slug":"nguyen-tac-ke-toan-gia-thanh-san-xuat-theo-thong-tu-133-tk-631","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25651","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t theo Th\u00f4ng t\u01b0 133 – TK 631"},"content":{"rendered":"
\"\"<\/a>

Th\u00f4ng t\u01b0 133\/2016 – 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 gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t theo Th\u00f4ng t\u01b0 133 – TK 631<\/span><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t<\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u1edf c\u00e1c \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p, n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i, b\u01b0u \u0111i\u1ec7n, du l\u1ecbch, kh\u00e1ch s\u1ea1n,…trong tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean kh\u00f4ng s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n n\u00e0y.<\/span><\/p>\n

c) Ch\u1ec9 h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 631 c\u00e1c lo\u1ea1i chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh sau:<\/span><\/p>\n

– Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp;<\/span><\/p>\n

– Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp;<\/span><\/p>\n

– Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng (\u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p x\u00e2y l\u1eafp);<\/span><\/p>\n

– Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/span><\/p>\n

d) Kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 631 c\u00e1c lo\u1ea1i chi ph\u00ed sau:<\/span><\/p>\n

– Chi ph\u00ed b\u00e1n h\u00e0ng;<\/span><\/p>\n

– Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p;<\/span><\/p>\n

– Chi ph\u00ed t\u00e0i ch\u00ednh;<\/span><\/p>\n

– Chi ph\u00ed kh\u00e1c;<\/span><\/p>\n

\u0111) Chi ph\u00ed c\u1ee7a b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t, kinh doanh ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t, kinh doanh, tr\u1ecb gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u v\u00e0 chi ph\u00ed thu\u00ea ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn (thu\u00ea ngo\u00e0i, hay t\u1ef1 gia c\u00f4ng, ch\u1ebf bi\u1ebfn) c\u0169ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 631.<\/span><\/p>\n

e) T\u00e0i kho\u1ea3n 631 \u201cGi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t\u201d ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo n\u01a1i ph\u00e1t sinh chi ph\u00ed (ph\u00e2n x\u01b0\u1edfng, t\u1ed5, \u0111\u1ed9i s\u1ea3n xu\u1ea5t,…) theo lo\u1ea1i, nh\u00f3m s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5\u2026<\/span><\/p>\n

g) \u0110\u1ed1i v\u1edbi ng\u00e0nh n\u00f4ng nghi\u1ec7p, gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0o cu\u1ed1i v\u1ee5 ho\u1eb7c cu\u1ed1i n\u0103m. S\u1ea3n ph\u1ea9m thu ho\u1ea1ch n\u0103m n\u00e0o th\u00ec t\u00ednh gi\u00e1 th\u00e0nh trong n\u0103m \u0111\u00f3, ngh\u0129a l\u00e0 chi ph\u00ed chi ra trong n\u0103m nay nh\u01b0ng n\u0103m sau m\u1edbi thu ho\u1ea1ch s\u1ea3n ph\u1ea9m th\u00ec n\u0103m sau m\u1edbi t\u00ednh gi\u00e1 th\u00e0nh.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi ng\u00e0nh tr\u1ed3ng tr\u1ecdt, chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo 3 lo\u1ea1i c\u00e2y:<\/span><\/p>\n

+ C\u00e2y ng\u1eafn ng\u00e0y;<\/span><\/p>\n

+ C\u00e2y tr\u1ed3ng m\u1ed9t l\u1ea7n thu ho\u1ea1ch nhi\u1ec1u l\u1ea7n;<\/span><\/p>\n

+ C\u00e2y l\u00e2u n\u0103m.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i c\u00e2y tr\u1ed3ng 2,3 v\u1ee5 trong m\u1ed9t n\u0103m, ho\u1eb7c tr\u1ed3ng n\u0103m nay, n\u0103m sau m\u1edbi thu ho\u1ea1ch, ho\u1eb7c lo\u1ea1i c\u00e2y v\u1eeba c\u00f3 di\u1ec7n t\u00edch tr\u1ed3ng m\u1edbi, v\u1eeba c\u00f3 di\u1ec7n t\u00edch ch\u0103m s\u00f3c thu ho\u1ea1ch trong c\u00f9ng m\u1ed9t n\u0103m,… th\u00ec ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf \u0111\u1ec3 ghi ch\u00e9p, ph\u1ea3n \u00e1nh r\u00f5 r\u00e0ng chi ph\u00ed c\u1ee7a v\u1ee5 n\u00e0y v\u1edbi v\u1ee5 kh\u00e1c, c\u1ee7a di\u1ec7n t\u00edch n\u00e0y v\u1edbi di\u1ec7n t\u00edch kh\u00e1c, c\u1ee7a n\u0103m tr\u01b0\u1edbc v\u1edbi n\u0103m nay v\u00e0 n\u0103m sau,…Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n 631 \u201cGi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t\u201d chi ph\u00ed tr\u1ed3ng m\u1edbi v\u00e0 ch\u0103m s\u00f3c c\u00e2y l\u00e2u n\u0103m \u0111ang trong th\u1eddi k\u1ef3 XDCB.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i chi ph\u00ed c\u00f3 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng h\u1ea1ch to\u00e1n ho\u1eb7c li\u00ean quan \u0111\u1ebfn nhi\u1ec1u v\u1ee5, nhi\u1ec1u th\u1eddi k\u1ef3 th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft ri\u00eang, sau \u0111\u00f3 ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 th\u00e0nh t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m c\u00f3 li\u00ean quan nh\u01b0: Chi ph\u00ed t\u01b0\u1edbi ti\u00eau n\u01b0\u1edbc,chi ph\u00ed chu\u1ea9n b\u1ecb \u0111\u1ea5t v\u00e0 tr\u1ed3ng m\u1edbi n\u0103m \u0111\u1ea7u c\u1ee7a nh\u1eefng c\u00e2y tr\u1ed3ng m\u1ed9t l\u1ea7n, thu ho\u1ea1ch nhi\u1ec1u l\u1ea7n (chi ph\u00ed n\u00e0y kh\u00f4ng thu\u1ed9c v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB).<\/span><\/p>\n

Tr\u00ean c\u00f9ng m\u1ed9t di\u1ec7n t\u00edch canh t\u00e1c, n\u1ebfu tr\u1ed3ng xen k\u1ebd t\u1eeb hai lo\u1ea1i c\u00e2y c\u00f4ng nghi\u1ec7p ng\u1eafn ng\u00e0y tr\u1edf l\u00ean th\u00ec nh\u1eefng chi ph\u00ed ph\u00e1t sinh c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e2y n\u00e0o s\u1ebd t\u1eadp h\u1ee3p ri\u00eang cho c\u00e2y \u0111\u00f3 (nh\u01b0 h\u1ea1t gi\u1ed1ng, chi ph\u00ed gieo tr\u1ed3ng, thu ho\u1ea1ch) chi ph\u00ed ph\u00e1t sinh chung cho c\u00e1c lo\u1ea1i c\u00e2y (nh\u01b0 chi ph\u00ed c\u00e0y, b\u1eeba, t\u01b0\u1edbi ti\u00eau n\u01b0\u1edbc\u2026) \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p ri\u00eang v\u00e0 ph\u00e2n b\u1ed5 cho t\u1eebng lo\u1ea1i c\u00e2y theo di\u1ec7n t\u00edch gieo tr\u1ed3ng.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e2y l\u00e2u n\u0103m, c\u00e1c c\u00f4ng vi\u1ec7c t\u1eeb khi l\u00e0m \u0111\u1ea5t, gieo tr\u1ed3ng, ch\u0103m s\u00f3c \u0111\u1ebfn khi b\u1eaft \u0111\u1ea7u c\u00f3 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c xem nh\u01b0 qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 XDCB \u0111\u1ec3 h\u00ecnh th\u00e0nh n\u00ean TSC\u0110 \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0o TK 241 \u201cXDCB d\u1edf dang\u201d.<\/span><\/p>\n

– H\u1ea1ch to\u00e1n chi ph\u00ed ch\u0103n nu\u00f4i ph\u1ea3i theo d\u00f5i chi ti\u1ebft cho t\u1eebng ng\u00e0nh ch\u0103n nu\u00f4i (ng\u00e0nh ch\u0103n nu\u00f4i tr\u00e2u b\u00f2, ng\u00e0nh ch\u0103n nu\u00f4i l\u1ee3n\u2026), theo t\u1eebng nh\u00f3m ho\u1eb7c theo t\u1eebng lo\u1ea1i gia s\u00fac, gia c\u1ea7m. \u0110\u1ed1i v\u1edbi s\u00fac v\u1eadt sinh s\u1ea3n khi \u0111\u00e0o th\u1ea3i chuy\u1ec3n th\u00e0nh s\u00fac v\u1eadt nu\u00f4i l\u1edbn, nu\u00f4i b\u00e9o \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TK 631 \u201cGi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t\u201d theo gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i.<\/span><\/p>\n

h) T\u00e0i kho\u1ea3n 631 \u201cGi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t\u201d \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u00e0nh giao th\u00f4ng v\u1eadn t\u1ea3i ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng (v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, v\u1eadn t\u1ea3i h\u00e0ng h\u00f3a\u2026). Trong qu\u00e1 tr\u00ecnh v\u1eadn t\u1ea3i, s\u0103m l\u1ed1p b\u1ecb hao m\u00f2n v\u1edbi m\u1ee9c \u0111\u1ed9 nhanh h\u01a1n m\u1ee9c kh\u1ea5u hao \u0111\u1ea7u xe n\u00ean th\u01b0\u1eddng ph\u1ea3i thay th\u1ebf nhi\u1ec1u l\u1ea7n nh\u01b0ng gi\u00e1 tr\u1ecb s\u0103m l\u1ed1p thay th\u1ebf kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh v\u1eadn t\u1ea3i ngay m\u1ed9t l\u00fac khi xu\u1ea5t d\u00f9ng thay th\u1ebf, m\u00e0 ph\u1ea3i tr\u00edch tr\u01b0\u1edbc ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng k\u1ef3.<\/span><\/p>\n

i) Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1ch s\u1ea1n, h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 631 ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng nh\u01b0: Ho\u1ea1t \u0111\u1ed9ng \u0103n u\u1ed1ng, d\u1ecbch v\u1ee5 bu\u1ed3ng ngh\u1ec9, ph\u1ee5c v\u1ee5 vui ch\u01a1i gi\u1ea3i tr\u00ed, ph\u1ee5c v\u1ee5 kh\u00e1c (gi\u1eb7t, l\u00e0, c\u1eaft t\u00f3c, \u0111i\u1ec7n t\u00edn, massage\u2026).<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 631 – Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t<\/strong><\/span><\/p>\n

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

– Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 d\u1edf dang \u0111\u1ea7u k\u1ef3;<\/span><\/p>\n

– Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

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

– Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m nh\u1eadp kho, d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n 632 \u201cGi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u201d.<\/span><\/p>\n

– Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 d\u1edf dang cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n 154 \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang\u201d.<\/span><\/p>\n

T\u00e0i kho<\/strong>\u1ea3n 631 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/strong><\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t theo Th\u00f4ng t\u01b0 133 – TK 631<\/span><\/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 mua h\u00e0ng theo th\u00f4ng t\u01b0 133 \u2013 TK 611<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed theo Th\u00f4ng t\u01b0 133<\/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":26102,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3369],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25651"}],"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=25651"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25651\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26102"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25651"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}