{"id":4148,"date":"2015-07-25T08:54:52","date_gmt":"2015-07-25T08:54:52","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4148"},"modified":"2015-07-25T08:58:05","modified_gmt":"2015-07-25T08:58:05","slug":"cach-hach-toan-chi-phi-quan-ly-doanh-nghiep-tk-642","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4148","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p – TK 642"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p – TK 642\u00a0<\/span><\/p>\n

Theo \u0110i\u1ec1u 92\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n n\u00e0y nh\u01b0 sau:<\/span><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/strong><\/span><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd chung c\u1ee7a doanh nghi\u1ec7p g\u1ed3m c\u00e1c chi ph\u00ed v\u1ec1 l\u01b0\u01a1ng nh\u00e2n vi\u00ean b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd doanh nghi\u1ec7p (ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p,…); b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p c\u1ee7a nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd doanh nghi\u1ec7p; chi ph\u00ed v\u1eadt li\u1ec7u v\u0103n ph\u00f2ng, c\u00f4ng c\u1ee5 lao \u0111\u1ed9ng, kh\u1ea5u hao TSC\u0110 d\u00f9ng cho qu\u1ea3n l\u00fd doanh nghi\u1ec7p; ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u1ebf m\u00f4n b\u00e0i; kho\u1ea3n l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i; d\u1ecbch v\u1ee5 mua ngo\u00e0i (\u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i, fax, b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n, ch\u00e1y n\u1ed5…); chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c (ti\u1ebfp kh\u00e1ch, h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng…) .<\/span><\/p>\n

b) C\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed t\u00ednh thu\u1ebf TNDN theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf nh\u01b0ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00fang theo Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed k\u1ebf to\u00e1n m\u00e0 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh trong quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

c) T\u00e0i kho\u1ea3n 642 \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng n\u1ed9i dung chi ph\u00ed theo quy \u0111\u1ecbnh. Tu\u1ef3 theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a t\u1eebng ng\u00e0nh, t\u1eebng doanh nghi\u1ec7p, t\u00e0i kho\u1ea3n 642 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c m\u1edf th\u00eam c\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p 2 \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c n\u1ed9i dung chi ph\u00ed thu\u1ed9c chi ph\u00ed qu\u1ea3n l\u00fd \u1edf doanh nghi\u1ec7p. Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh”.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span><\/strong>
\n– C\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3;<\/span>
\n– S\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (Ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft);<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/strong>
\n– C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p;<\/span>
\n– Ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft);<\/span>
\n– K\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u00e0o t\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh”.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 642 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/strong><\/span><\/p>\n

T\u00e0i kho\u1ea3n 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, c\u00f3 8 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/strong><\/span>
\n– T\u00e0i kho\u1ea3n 6421 – Chi ph\u00ed nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd doanh nghi\u1ec7p, nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c, nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd \u1edf c\u00e1c ph\u00f2ng, ban c\u1ee7a doanh nghi\u1ec7p.<\/span>
\n– T\u00e0i kho\u1ea3n 6422 – Chi ph\u00ed v\u1eadt li\u1ec7u qu\u1ea3n l\u00fd: Ph\u1ea3n \u00e1nh chi ph\u00ed v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u01b0 v\u0103n ph\u00f2ng ph\u1ea9m… v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng cho vi\u1ec7c s\u1eeda ch\u1eefa TSC\u0110, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5,… (gi\u00e1 c\u00f3 thu\u1ebf, ho\u1eb7c ch\u01b0a c\u00f3 thu\u1ebf GTGT).<\/span>
\n– T\u00e0i kho\u1ea3n 6423 – Chi ph\u00ed \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng: Ph\u1ea3n \u00e1nh chi ph\u00ed d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng d\u00f9ng cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd (gi\u00e1 c\u00f3 thu\u1ebf, ho\u1eb7c ch\u01b0a c\u00f3 thu\u1ebf GTGT).<\/span>
\n– T\u00e0i kho\u1ea3n 6424 – Chi ph\u00ed kh\u1ea5u hao TSC\u0110: Ph\u1ea3n \u00e1nh chi ph\u00ed kh\u1ea5u hao TSC\u0110 d\u00f9ng chung cho doanh nghi\u1ec7p nh\u01b0: Nh\u00e0 c\u1eeda l\u00e0m vi\u1ec7c c\u1ee7a c\u00e1c ph\u00f2ng ban, kho t\u00e0ng, v\u1eadt ki\u1ebfn tr\u00fac, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i truy\u1ec1n d\u1eabn, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb qu\u1ea3n l\u00fd d\u00f9ng tr\u00ean v\u0103n ph\u00f2ng,…<\/span>
\n– T\u00e0i kho\u1ea3n 6425 – Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed: Ph\u1ea3n \u00e1nh chi ph\u00ed v\u1ec1 thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed nh\u01b0: thu\u1ebf m\u00f4n b\u00e0i, ti\u1ec1n thu\u00ea \u0111\u1ea5t,… v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed kh\u00e1c.<\/span>
\n– T\u00e0i kho\u1ea3n 6426 – Chi ph\u00ed d\u1ef1 ph\u00f2ng: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span>
\n– T\u00e0i kho\u1ea3n 6427 – Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i: Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd doanh nghi\u1ec7p; c\u00e1c kho\u1ea3n chi mua v\u00e0 s\u1eed d\u1ee5ng c\u00e1c t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, b\u1eb1ng s\u00e1ng ch\u1ebf,… (kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110) \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p; ti\u1ec1n thu\u00ea TSC\u0110, chi ph\u00ed tr\u1ea3 cho nh\u00e0 th\u1ea7u ph\u1ee5.<\/span>
\n– T\u00e0i kho\u1ea3n 6428 – Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c: Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed kh\u00e1c thu\u1ed9c qu\u1ea3n l\u00fd chung c\u1ee7a doanh nghi\u1ec7p, ngo\u00e0i c\u00e1c chi ph\u00ed \u0111\u00e3 k\u1ec3 tr\u00ean, nh\u01b0: Chi ph\u00ed h\u1ed9i ngh\u1ecb, ti\u1ebfp kh\u00e1ch, c\u00f4ng t\u00e1c ph\u00ed, t\u00e0u xe, kho\u1ea3n chi cho lao \u0111\u1ed9ng n\u1eef,…<\/span><\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/span><\/strong><\/span><\/h2>\n

3.1. Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ph\u1ee5 c\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd doanh nghi\u1ec7p, tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00e1c (nh\u01b0 b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n…) c\u1ee7a nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd doanh nghi\u1ec7p, ghi:<\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6421)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 334, 338.<\/span><\/p>\n

3.2. Gi\u00e1 tr\u1ecb v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng, ho\u1eb7c mua v\u00e0o s\u1eed d\u1ee5ng ngay cho qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u01b0: x\u0103ng, d\u1ea7u, m\u1ee1 \u0111\u1ec3 ch\u1ea1y xe, v\u1eadt li\u1ec7u d\u00f9ng cho s\u1eeda ch\u1eefa TSC\u0110 chung c\u1ee7a doanh nghi\u1ec7p,…, ghi:<\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6422)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 242, 331,…<\/span><\/p>\n

3.3. Tr\u1ecb gi\u00e1 d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng xu\u1ea5t d\u00f9ng ho\u1eb7c mua s\u1eed d\u1ee5ng ngay kh\u00f4ng qua kho cho b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp m\u1ed9t l\u1ea7n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, ghi:<\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6423)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 153 – C\u00f4ng c\u1ee5. d\u1ee5ng c\u1ee5<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331,…<\/span><\/p>\n

3.4. Tr\u00edch kh\u1ea5u hao TSC\u0110 d\u00f9ng cho qu\u1ea3n l\u00fd chung c\u1ee7a doanh nghi\u1ec7p, nh\u01b0: Nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac, kho t\u00e0ng, thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn,…, ghi:<\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6424)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110.<\/span><\/p>\n

3.5. Thu\u1ebf m\u00f4n b\u00e0i, ti\u1ec1n thu\u00ea \u0111\u1ea5t,… ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc, ghi: <\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6425)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

3.6. L\u1ec7 ph\u00ed giao th\u00f4ng, l\u1ec7 ph\u00ed qua c\u1ea7u, ph\u00e0 ph\u1ea3i n\u1ed9p, ghi: <\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6425)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,\u2026<\/span><\/p>\n

3.7. K\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f3 \u0111\u00f2i khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ph\u1ea3i tr\u00edch l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch l\u1eadp t\u1eeb k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n tr\u00edch l\u1eadp b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6426)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ph\u1ea3i tr\u00edch l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch l\u1eadp t\u1eeb k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span>
\nN\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6426).<\/span><\/p>\n

– 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

– Doanh nghi\u1ec7p tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi kho\u1ea3n cho vay, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, t\u1ea1m \u1ee9ng\u2026 \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn l\u1ea1i t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

3.8. Khi tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 chi ph\u00ed t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ea7n l\u1eadp cho h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn v\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c (tr\u1eeb d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng), ghi:<\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ea7n l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp ghi gi\u1ea3m chi ph\u00ed, ghi:<\/span>
\nN\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

3.9. Ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i, \u0111i\u1ec7n, n\u01b0\u1edbc mua ngo\u00e0i ph\u1ea3i tr\u1ea3, chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 m\u1ed9t l\u1ea7n v\u1edbi gi\u00e1 tr\u1ecb nh\u1ecf, ghi:<\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6427)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331, 335,…<\/span><\/p>\n

3.10. \u0110\u1ed1i v\u1edbi chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 ph\u1ee5c v\u1ee5 cho qu\u1ea3n l\u00fd<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110:<\/span><\/p>\n

– Khi tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng, ghi:<\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (n\u1ebfu vi\u1ec7c s\u1eeda ch\u1eefa \u0111\u00e3 th\u1ef1c hi\u1ec7n trong k\u1ef3 <\/span>nh\u01b0ng ch\u01b0a nghi\u1ec7m thu ho\u1eb7c ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n).<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (N\u1ebfu \u0111\u01a1n v\u1ecb tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda <\/span>ch\u1eefa cho TSC\u0110 theo y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt ph\u1ea3i <\/span>b\u1ea3o d\u01b0\u1ee1ng, duy tu \u0111\u1ecbnh k\u1ef3)<\/span><\/p>\n

– Khi chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 th\u1ef1c t\u1ebf ph\u00e1t sinh, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 335, 352<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 331, 241, 111, 112, 152,…<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 ph\u00e1t sinh m\u1ed9t l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn v\u00e0 li\u00ean quan \u0111\u1ebfn b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd trong nhi\u1ec1u k\u1ef3, \u0111\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n t\u00ednh v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p t\u1eebng ph\u1ea7n chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn \u0111\u00e3 ph\u00e1t sinh, ghi:<\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

3.11. Chi ph\u00ed ph\u00e1t sinh v\u1ec1 h\u1ed9i ngh\u1ecb, ti\u1ebfp kh\u00e1ch, chi cho lao \u0111\u1ed9ng n\u1eef, chi cho nghi\u00ean c\u1ee9u, \u0111\u00e0o t\u1ea1o, chi n\u1ed9p ph\u00ed tham gia hi\u1ec7p h\u1ed9i v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd kh\u00e1c, ghi:<\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6428)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331,…<\/span><\/p>\n

3.12. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ph\u1ea3i t\u00ednh v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, ghi:<\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331, 1332).<\/span><\/p>\n

3.13. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd, ghi:<\/span>
\n N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 155, 156 (chi ph\u00ed s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c gi\u00e1 v\u1ed1n h\u00e0ng ho\u00e1).<\/span><\/p>\n

N\u1ebfu ph\u1ea3i k\u00ea khai thu\u1ebf GTGT cho s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (gi\u00e1 tr\u1ecb k\u00ea khai th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf), ghi:<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

3.14. Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n ghi gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

3.15. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc khi chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n, k\u1ebf to\u00e1n x\u1eed l\u00fd c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u00e3 c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 ch\u1ee9ng minh theo quy \u0111\u1ecbnh l\u00e0 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i \u0111\u01b0\u1ee3c, k\u1ebf to\u00e1n c\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan nh\u01b0 quy\u1ebft \u0111\u1ecbnh xo\u00e1 n\u1ee3, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 331, 334 (ph\u1ea7n t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng)<\/span>
\n N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293)(Ph\u1ea7n \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng)<\/span>
\n N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (ph\u1ea7n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 131, 138,…<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i thu qu\u00e1 h\u1ea1n \u0111\u01b0\u1ee3c b\u00e1n cho C\u00f4ng ty Mua b\u00e1n n\u1ee3 c\u1ee7a doanh nghi\u1ec7p theo gi\u00e1 tho\u1ea3 thu\u1eadn, tu\u1ef3 t\u1eebng tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n ghi nh\u1eadn nh\u01b0 sau:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ph\u1ea3i thu qu\u00e1 h\u1ea1n ch\u01b0a \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112 (theo gi\u00e1 b\u00e1n tho\u1ea3 thu\u1eadn)<\/span>
\n N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (ph\u1ea7n t\u1ed5n th\u1ea5t c\u00f2n l\u1ea1i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 131, 138,…<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1 ph\u00f2ng nh\u01b0ng s\u1ed1 d\u1ef1 ph\u00f2ng kh\u00f4ng \u0111\u1ee7 b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t, khi b\u00e1n n\u1ee3 ph\u1ea3i thu th\u00ec s\u1ed1 t\u1ed5n th\u1ea5t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112 (theo gi\u00e1 b\u00e1n tho\u1ea3 thu\u1eadn)<\/span>
\n N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293) (ph\u1ea7n \u0111\u00e3 tr\u00edch l\u1eadp d\u1ef1 <\/span>ph\u00f2ng cho c\u00e1c kho\u1ea3n n\u1ee3 qu\u00e1 h\u1ea1n n\u00e0y)<\/span>
\n N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (ph\u1ea7n t\u1ed5n th\u1ea5t c\u00f2n l\u1ea1i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 131, 138…<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n b\u1ecb xu\u1ea5t to\u00e1n, chi bi\u1ebfu t\u1eb7ng, chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 m\u1ea5t vi\u1ec7c, th\u00f4i vi\u1ec7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m quy\u1ebft \u0111\u1ecbnh c\u1ed5 ph\u1ea7n ho\u00e1 doanh nghi\u1ec7p v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan quy\u1ebft \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p x\u1eed l\u00fd nh\u01b0 kho\u1ea3n ph\u1ea3i thu kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 334 (ph\u1ea7n t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng)<\/span>
\n N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i.<\/span><\/p>\n

3.16. K\u1ebf to\u00e1n ph\u00e2n b\u1ed5 kho\u1ea3n l\u1ee3i th\u1ebf kinh doanh ph\u00e1t sinh t\u1eeb vi\u1ec7c c\u1ed5 ph\u1ea7n h\u00f3a<\/span><\/p>\n

L\u1ee3i th\u1ebf kinh doanh ph\u00e1t sinh khi c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 ph\u00e2n b\u1ed5 d\u1ea7n t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m, ghi<\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

3.17. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p t\u00ednh v\u00e0o t\u00e0i kho\u1ea3n 911 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3, ghi:<\/span>
\n N\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p – TK 642\u00a0 Theo \u0110i\u1ec1u 92\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n n\u00e0y nh\u01b0 sau: 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed qu\u1ea3n..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[454],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4148"}],"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=4148"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4148\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4148"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}