{"id":4343,"date":"2015-07-25T10:59:17","date_gmt":"2015-07-25T10:59:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4343"},"modified":"2015-07-25T14:56:35","modified_gmt":"2015-07-25T14:56:35","slug":"cach-hach-toan-hao-mon-tai-san-co-dinh-tk-214","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4343","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh – TK 214"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh – TK 214 \u0110i\u1ec1u 38\u00a0\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>\u00a0m\u1edbi nh\u1ea5t nh\u01b0 sau:<\/span><\/p>\n

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

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m gi\u00e1 tr\u1ecb hao m\u00f2n v\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf c\u1ee7a c\u00e1c lo\u1ea1i TSC\u0110 v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (B\u0110S\u0110T) trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng do tr\u00edch kh\u1ea5u hao TSC\u0110, B\u0110S\u0110T v\u00e0 nh\u1eefng kho\u1ea3n t\u0103ng, gi\u1ea3m hao m\u00f2n kh\u00e1c c\u1ee7a TSC\u0110, B\u0110S\u0110T.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 214 – Hao m\u00f2n TSC\u0110<\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3: Gi\u00e1 tr\u1ecb hao m\u00f2n TSC\u0110, B\u0110S \u0111\u1ea7u t\u01b0 gi\u1ea3m do TSC\u0110, B\u0110S\u0110T thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, \u0111i\u1ec1u \u0111\u1ed9ng cho doanh nghi\u1ec7p kh\u00e1c, g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c.<\/span><\/p>\n

B\u00ean C\u00f3: Gi\u00e1 tr\u1ecb hao m\u00f2n TSC\u0110, B\u0110S\u0110T t\u0103ng do tr\u00edch kh\u1ea5u hao TSC\u0110, B\u0110S \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: Gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf c\u1ee7a TSC\u0110, B\u0110S \u0111\u1ea7u t\u01b0 hi\u1ec7n c\u00f3 \u1edf doanh nghi\u1ec7p.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 214 – Hao m\u00f2n TSC\u0110, c\u00f3 4 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2141 – Hao m\u00f2n TSC\u0110 h\u1eefu h\u00ecnh: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng do tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00e0 nh\u1eefng kho\u1ea3n t\u0103ng, gi\u1ea3m hao m\u00f2n kh\u00e1c c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2142 – Hao m\u00f2n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng do tr\u00edch kh\u1ea5u hao TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh v\u00e0 nh\u1eefng kho\u1ea3n t\u0103ng, gi\u1ea3m hao m\u00f2n kh\u00e1c c\u1ee7a TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2143 – Hao m\u00f2n TSC\u0110 v\u00f4 h\u00ecnh: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng do tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00f4 h\u00ecnh v\u00e0 nh\u1eefng kho\u1ea3n l\u00e0m t\u0103ng, gi\u1ea3m hao m\u00f2n kh\u00e1c c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2147 – Hao m\u00f2n B\u0110S\u0110T: T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n B\u0110S\u0110T d\u00f9ng \u0111\u1ec3 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/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

a) \u0110\u1ecbnh k\u1ef3 t\u00ednh, tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh, chi ph\u00ed kh\u00e1c, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 623, 627, 641, 642, 811<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110 (TK c\u1ea5p 2 ph\u00f9 h\u1ee3p).<\/span><\/p>\n

b) TSC\u0110 \u0111\u00e3 s\u1eed d\u1ee5ng, nh\u1eadn \u0111\u01b0\u1ee3c do \u0111i\u1ec1u chuy\u1ec3n trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ghi:<\/span>
\n N\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 336, 411 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110 (2141) (gi\u00e1 tr\u1ecb hao m\u00f2n).<\/span><\/p>\n

c) \u0110\u1ecbnh k\u1ef3 t\u00ednh, tr\u00edch kh\u1ea5u hao B\u0110S\u0110T \u0111ang cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, ghi:<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (chi ti\u1ebft chi ph\u00ed kinh doanh B\u0110S \u0111\u1ea7u t\u01b0)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110 (2147).<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m TSC\u0110, B\u0110S \u0111\u1ea7u t\u01b0 th\u00ec \u0111\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c ghi gi\u1ea3m nguy\u00ean gi\u00e1 TSC\u0110 ph\u1ea3i ghi gi\u1ea3m gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n c\u1ee7a TSC\u0110, B\u0110S\u0110T (xem h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n c\u00e1c TK 211, 213, 217).<\/span><\/p>\n

\u0111) \u0110\u1ed1i v\u1edbi TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n, khi t\u00ednh hao m\u00f2n v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, ghi:<\/span>
\n N\u1ee3 TK 466 – Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110.<\/span><\/p>\n

e) \u0110\u1ed1i v\u1edbi TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng v\u0103n ho\u00e1, ph\u00fac l\u1ee3i, khi t\u00ednh hao m\u00f2n v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, ghi:<\/span>
\n N\u1ee3 TK 3533 – Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110.<\/span><\/p>\n

g) Tr\u01b0\u1eddng h\u1ee3p v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh doanh nghi\u1ec7p xem x\u00e9t l\u1ea1i th\u1eddi gian tr\u00edch kh\u1ea5u hao v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110, n\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i m\u1ee9c kh\u1ea5u hao c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 kh\u1ea5u hao ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

– N\u1ebfu do thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao v\u00e0 th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110, m\u00e0 m\u1ee9c kh\u1ea5u hao TSC\u0110 t\u0103ng l\u00ean so v\u1edbi s\u1ed1 \u0111\u00e3 tr\u00edch trong n\u0103m, s\u1ed1 ch\u00eanh l\u1ec7ch kh\u1ea5u hao t\u0103ng, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 623, 627, 641, 642 (s\u1ed1 ch\u00eanh l\u1ec7ch kh\u1ea5u hao t\u0103ng)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110 (TK c\u1ea5p 2 ph\u00f9 h\u1ee3p).<\/span><\/p>\n

– N\u1ebfu do thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao v\u00e0 th\u1eddi gian tr\u00edch kh\u1ea5u hao TSC\u0110, m\u00e0 m\u1ee9c kh\u1ea5u hao TSC\u0110 gi\u1ea3m so v\u1edbi s\u1ed1 \u0111\u00e3 tr\u00edch trong n\u0103m, s\u1ed1 ch\u00eanh l\u1ec7ch kh\u1ea5u hao gi\u1ea3m, ghi:<\/span>
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (TK c\u1ea5p 2 ph\u00f9 h\u1ee3p)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 623, 627, 641, 642 (s\u1ed1 ch\u00eanh l\u1ec7ch kh\u1ea5u hao gi\u1ea3m).<\/span><\/p>\n

h) K\u1ebf to\u00e1n gi\u00e1 tr\u1ecb TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p: C\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 tr\u1ecb doanh nghi\u1ec7p, doanh nghi\u1ec7p \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i gi\u00e1 tr\u1ecb TSC\u0110 h\u1eefu h\u00ecnh theo nguy\u00ean t\u1eafc sau: Ch\u00eanh l\u1ec7ch t\u0103ng gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o b\u00ean C\u00f3 TK 412 – Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n; Ch\u00eanh l\u1ec7ch gi\u1ea3m gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o b\u00ean N\u1ee3 c\u1ee7a TK 412 – Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n v\u00e0 ph\u1ea3i chi ti\u1ebft kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y theo t\u1eebng TSC\u0110. C\u1ee5 th\u1ec3 cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p ghi s\u1ed5 nh\u01b0 sau:<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00f3 gi\u00e1 tr\u1ecb cao h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 nguy\u00ean gi\u00e1 TSC\u0110, hao m\u00f2n lu\u1ef9 k\u1ebf \u0111\u00e1nh gi\u00e1 t\u0103ng so v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5, k\u1ebf to\u00e1n ghi:<\/span>
\n N\u1ee3 TK 211 – Nguy\u00ean gi\u00e1 TSC\u0110 (ph\u1ea7n \u0111\u00e1nh gi\u00e1 t\u0103ng)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 412 – Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n (gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n t\u0103ng th\u00eam)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110 (ph\u1ea7n \u0111\u00e1nh gi\u00e1 t\u0103ng).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00f3 gi\u00e1 tr\u1ecb th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 nguy\u00ean gi\u00e1 TSC\u0110, hao m\u00f2n lu\u1ef9 k\u1ebf \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u1ea3m so v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5, k\u1ebf to\u00e1n ghi:<\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (ph\u1ea7n \u0111\u00e1nh gi\u00e1 gi\u1ea3m)<\/span>
\n N\u1ee3 TK 412 – Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n (ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n gi\u1ea3m)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – Nguy\u00ean gi\u00e1 TSC\u0110 (ph\u1ea7n \u0111\u00e1nh gi\u00e1 gi\u1ea3m).<\/span><\/p>\n

Doanh nghi\u1ec7p tr\u00edch kh\u1ea5u hao TSC\u0110 theo nguy\u00ean gi\u00e1 m\u1edbi sau khi \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb do \u0111\u00e1nh gi\u00e1 l\u1ea1i. Th\u1eddi \u0111i\u1ec3m tr\u00edch kh\u1ea5u hao c\u1ee7a TSC\u0110 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u00e0 th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n h\u00f3a \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span><\/p>\n

i) Tr\u01b0\u1eddng h\u1ee3p c\u1ed5 ph\u1ea7n h\u00f3a \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u1ee7a C\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed9c l\u1eadp, T\u1eadp \u0111o\u00e0n, T\u1ed5ng c\u00f4ng ty, c\u00f4ng ty m\u1eb9, c\u00f4ng ty th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u1ee7a T\u1ed5ng c\u00f4ng ty:<\/span><\/p>\n

Khi b\u00e0n giao TSC\u0110 cho c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n b\u00e0n giao t\u00e0i s\u1ea3n, c\u00e1c ph\u1ee5 l\u1ee5c chi ti\u1ebft v\u1ec1 t\u00e0i s\u1ea3n b\u00e0n giao cho c\u00f4ng ty c\u1ed5 ph\u1ea7n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n c\u00f3 li\u00ean quan, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u00e0n giao cho c\u00f4ng ty c\u1ed5 ph\u1ea7n, ghi:<\/span>
\n N\u1ee3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (ph\u1ea7n \u0111\u00e3 hao m\u00f2n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 211,213 (nguy\u00ean gi\u00e1).<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh – TK 214 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":4440,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[498],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4343"}],"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=4343"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4343\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4440"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4343"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}