Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n

\n
<\/span><\/p>\n
1. T\u1ed5ng quan<\/h3>\n
<\/div>
\n
B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch l\u00e0m thao t\u00e1c x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 doanh thu (511, 512, 514, 531, 515), thu nh\u1eadp kh\u00e1c (711), chi ph\u00ed (611, 642, 615,..); gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n trong k\u1ef3 (632) sang 911 \u0111\u1ec3 t\u00ednh to\u00e1n v\u00e0 ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c k\u1ebft qu\u1ea3 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong k\u1ef3 k\u1ebf to\u00e1n v\u00e0o th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 (th\u00e1ng, qu\u00fd, n\u0103m) tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n.<\/p>\n
C\u00e1c t\u00ecnh hu\u1ed1ng c\u1ea7n l\u00e0m thao t\u00e1c n\u00e0y th\u01b0\u1eddng l\u00e0:<\/p>\n
+ L\u00e0m tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00ean s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c nh\u1ea5t.<\/p>\n
+ Xem b\u00e1o c\u00e1o S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh th\u1ea5y c\u00e1c t\u00e0i kho\u1ea3n doanh thu nh\u01b0 511, 531,.. ch\u1ec9 c\u00f3 ph\u00e1t sinh b\u00ean C\u00f3 kh\u00f4ng c\u00f3 ph\u00e1t sinh b\u00ean N\u1ee3<\/strong>, c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed nh\u01b0 611, 642,… c\u00f3 ph\u00e1t sinh b\u00ean N\u1ee3 nh\u01b0ng kh\u00f4ng c\u00f3 ph\u00e1t sinh b\u00ean C\u00f3<\/strong> d\u1eabn \u0111\u1ebfn nh\u1eefng t\u00e0i kho\u1ea3n n\u00e0y c\u00f2n d\u01b0<\/strong>.<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
<\/div>
\n
1. Cu\u1ed1i n\u0103m, k\u00ea\u0301t chuy\u00ea\u0309n doanh thu do NSNN c\u00e2\u0301p (ho\u1ea1t \u0111\u1ed9ng giao t\u1ef1 ch\u1ee7, ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng giao t\u1ef1 ch\u1ee7 v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c), ghi:<\/strong><\/p>\n
N\u1ee3 TK 511 – Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p\u00a0<\/p>\n
C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3<\/p>\n
2. Cu\u1ed1i n\u0103m, k\u00ea\u0301t chuy\u00ea\u0309n doanh thu c\u00e1c kho\u1ea3n vi\u00ea\u0323n tr\u01a1\u0323, vay n\u01a1\u0323 n\u01b0\u01a1\u0301c ngoa\u0300i, ghi:<\/strong><\/p>\n
N\u1ee3 TK 512 – Doanh thu t\u1eeb nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i<\/p>\n
C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3\u00a0<\/p>\n
3. Cu\u1ed1i n\u0103m, k\u00ea\u0301t chuy\u00ea\u0309n doanh thu s\u1ed1 phi\u0301 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u00ea\u0309 la\u0323i, ghi:<\/strong><\/p>\n
N\u1ee3 TK 514 – Doanh thu t\u1eeb ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i<\/p>\n
C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3<\/p>\n
4. Cu\u1ed1i n\u0103m, k\u00ea\u0301t chuy\u00ea\u0309n doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ghi:<\/strong><\/p>\n
N\u1ee3 TK 515 – Doanh thu t\u00e0i ch\u00ednh<\/p>\n
C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3\u00a0<\/p>\n
5. Cu\u1ed1i n\u0103m, k\u1ebft chuy\u1ec3n doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5, ghi:<\/strong><\/p>\n
N\u1ee3 TK 518 – Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5<\/p>\n
C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3\u00a0<\/p>\n
6. Cu\u1ed1i n\u0103m, k\u00ea\u0301t chuy\u00ea\u0309n doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5, ghi<\/strong>:<\/p>\n
N\u1ee3 TK 531 – Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD, d\u1ecbch v\u1ee5<\/p>\n
C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3\u00a0<\/p>\n
7. Cu\u1ed1i n\u0103m, k\u00ea\u0301t chuy\u00ea\u0309n thu nh\u1eadp kh\u00e1c, ghi:<\/strong><\/p>\n
N\u1ee3 TK 711 – Thu nh\u1eadp kh\u00e1c<\/p>\n
C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3\u00a0<\/p>\n
8. Cu\u1ed1i n\u0103m, k\u00ea\u0301t chuy\u00ea\u0309n chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng do NSNN c\u1ea5p (ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng giao t\u1ef1 ch\u1ee7), ghi:<\/strong><\/p>\n
N\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3\u00a0<\/p>\n
C\u00f3 TK 611 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/p>\n
9. <\/strong>Cu\u1ed1i n\u0103m, k\u00ea\u0301t chuy\u00ea\u0309n chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ghi:<\/strong><\/p>\n
N\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3\u00a0<\/p>\n
C\u00f3 TK 615 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/p>\n
10. Cu\u1ed1i n\u0103m, k\u00ea\u0301t chuy\u00ea\u0309n tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u00e3 ti\u00eau th\u1ee5 trong k\u1ef3, chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng SXKD, d\u1ecbch v\u1ee5 trong k\u1ef3, ghi:<\/strong><\/p>\n
N\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3\u00a0<\/p>\n
C\u00f3 TK 632, 641, 642<\/p>\n
11. Cu\u1ed1i n\u0103m, k\u00ea\u0301t chuy\u00ea\u0309n chi ph\u00ed kh\u00e1c, ghi:<\/strong><\/p>\n
N\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3\u00a0<\/p>\n
C\u00f3 TK 811 – Chi ph\u00ed kh\u00e1c<\/p>\n
12. Cu\u1ed1i n\u0103m, k\u00ea\u0301t chuy\u00ea\u0309n chi ph\u00ed t\u00e0i s\u1ea3n b\u00e0n giao, ghi:<\/strong><\/p>\n
N\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3\u00a0<\/p>\n
C\u00f3 TK 812 – Chi ph\u00ed kh\u00e1c<\/p>\n
13. Cu\u1ed1i n\u0103m, k\u00ea\u0301t chuy\u00ea\u0309n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ghi:<\/strong><\/p>\n
N\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3\u00a0<\/p>\n
C\u00f3 TK 821 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n
14. T\u00ednh v\u00e0 k\u1ebft chuy\u1ec3n sang t\u00e0i kho\u1ea3n th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng, ghi:<\/strong><\/p>\n
– N\u1ebfu th\u1eb7ng d\u01b0 (l\u00e3i), ghi:<\/p>\n
N\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3<\/p>\n
C\u00f3 TK 421 – Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) lu\u1ef9 k\u1ebf<\/p>\n
– N\u1ebfu th\u00e2m h\u1ee5t, ghi:<\/p>\n
N\u1ee3 TK 421 – Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) lu\u1ef9 k\u1ebf<\/p>\n
C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3<\/p>\n
15. Cu\u1ed1i k\u1ef3, t\u00ednh to\u00e1n v\u00e0 k\u1ebft chuy\u1ec3n kinh ph\u00ed mang sang n\u0103m sau theo quy \u0111\u1ecbnh; t\u00ednh to\u00e1n v\u00e0 k\u1ebft chuy\u1ec3n kh\u1ea5u hao TSC\u0110 v\u00e0o Qu\u1ef9 ph\u00e1t tri\u1ec3n H\u0110SN; t\u00ednh to\u00e1n v\u00e0 k\u1ebft chuy\u1ec3n s\u1ed1 ph\u00e2n ph\u1ed1i ch\u00eanh l\u1ec7ch thu chi v\u00e0o qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb theo c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh m\u00e0 \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng, ghi:<\/strong><\/p>\n
N\u1ee3 TK 421 – Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) lu\u1ef9 k\u1ebf<\/p>\n
C\u00f3 c\u00e1c TK 431, 468<\/p>\n
16. Cu\u1ed1i k\u1ef3, t\u00ednh to\u00e1n \u0111\u1ec3 k\u1ebft chuy\u1ec3n kinh ph\u00ed s\u1ed1 \u0111\u00e3 s\u1eed d\u1ee5ng ngu\u1ed3n trong n\u0103m t\u1eeb c\u00e1c qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb ho\u1eb7c s\u1eed d\u1ee5ng kinh ph\u00ed t\u1eeb n\u0103m tr\u01b0\u1edbc mang sang \u0111\u1ec3 mua s\u1eafm TSC\u0110, thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, tr\u1ea3 n\u1ee3 v\u1ed1n vay \u0111\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110, ghi:<\/strong><\/p>\n
N\u1ee3 c\u00e1c TK 431, 468\u00a0<\/p>\n
C\u00f3 TK 421 – Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) lu\u1ef9 k\u1ebf<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
3. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n
<\/div>
\n
Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp BCTC, \u0111\u01a1n v\u1ecb ph\u1ea3i k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 doanh thu, thu nh\u1eadp kh\u00e1c, chi ph\u00ed; gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n trong k\u1ef3 \u0111\u1ec3 t\u00ednh to\u00e1n v\u00e0 ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c k\u1ebft qu\u1ea3 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong k\u1ef3 k\u1ebf to\u00e1n. S\u1ed1 k\u1ebft chuy\u1ec3n l\u00e0 s\u1ed1 li\u1ec7u sau khi tr\u1eeb \u0111i s\u1ed1 \u0111\u00e3 h\u1ea1ch to\u00e1n gi\u1ea3m doanh thu, gi\u1ea3m chi ph\u00ed trong n\u0103m<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
<\/div>
\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:<\/strong> Nh\u1eadp Ng\u00e0y CT<\/strong> v\u00e0 Ng\u00e0y HT<\/strong><\/p>\n
$\"\"$ <\/p>\n
L\u01b0u \u00fd:<\/p>\n
\n
Ng\u00e0y CT <\/strong>v\u00e0 Ng\u00e0y HT<\/strong> l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 c\u1ea7n b\u00e1o c\u00e1o. (V\u00ed d\u1ee5 b\u00e1o c\u00e1o theo Qu\u00fd 1 th\u00ec \u0111i\u1ec1n ng\u00e0y l\u00e0 31\/03\/n\u0103m N; B\u00e1o c\u00e1o th\u00e1ng 1 th\u00ec \u0111i\u1ec1n ng\u00e0y l\u00e0 31\/01\/ n\u0103m N).<\/li>\n
N\u1ebfu b\u00e1o c\u00e1o theo Th\u00e1ng ho\u1eb7c theo Qu\u00fd th\u00ec c\u1ea7n k\u1ebft chuy\u1ec3n l\u1ea7n l\u01b0\u1ee3t t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ebfn cu\u1ed1i n\u0103m.<\/li>\n<\/ul>\n
B\u01b0\u1edbc 3:<\/strong> Ph\u1ea7n m\u1ec1m t\u01b0\u0323 \u0111\u00f4\u0323ng K\u1ebft chuy\u1ec3n doanh thu, chi phi\u0301, anh\/ch\u1ecb ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p (n\u1ebfu c\u1ea7n).<\/p>\n
B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong> \u0111\u1ec3 l\u01b0u th\u00f4ng tin.<\/p>\n
L\u01b0u \u00fd<\/strong><\/span>: V\u1edbi nh\u1eefng \u0111\u01a1n v\u1ecb c\u00f3 nhi\u1ec1u ngu\u1ed3n thu, v\u00e0 m\u1ee9c thu\u1ebf TNDN t\u00ednh tr\u00ean c\u00e1c ngu\u1ed3n thu kh\u00e1c nhau l\u00e0 kh\u00f4ng gi\u1ed1ng nhau th\u00ec \u0111\u01a1n v\u1ecb \u0111\u00f3 s\u1ebd c\u00f3 nhu c\u1ea7u h\u1ea1ch to\u00e1n v\u00e0 k\u1ebft chuy\u1ec3n TK 821 chi ti\u1ebft theo ngu\u1ed3n. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 k\u1ebft chuy\u1ec3n thu\u1ebf TNDN chi ti\u1ebft theo ngu\u1ed3n anh\/ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/em><\/p>\n
\n
V\u00e0o Danh m\u1ee5c\\T\u00e0i kho\u1ea3n\\H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n<\/strong>.<\/li>\n
K\u00edch \u0111\u00fap chu\u1ed9t v\u00e0o TK 821<\/strong>.<\/li>\n
T\u00edch ch\u1ecdn Chi ti\u1ebft theo Ngu\u1ed3n<\/strong>. Nh\u1ea5n C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
Sau \u0111\u00f3, l\u1eadp ch\u1ee9ng t\u1eeb K\u1ebft chuy\u1ec3n ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong> => ph\u1ea7n m\u1ec1m l\u1ea5y l\u00ean s\u1ed1 K\u1ebft chuy\u1ec3n thu\u1ebf TNDN<\/strong> v\u1edbi c\u00e1c ngu\u1ed3n kh\u00e1c nhau.<\/p>\n
$\"\"$ <\/p>\n
\n
N\u1ebfu sau khi x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng m\u00e0 anh\/ch\u1ecb thay \u0111\u1ed5i s\u1ed1 li\u1ec7u t\u1ea1i c\u00e1c t\u00e0i kho\u1ea3n t\u1eeb 511 \u0111\u1ebfn 911<\/strong>, th\u00ec ph\u1ea3i b\u1ecf ghi v\u00e0 x\u00e1c \u0111\u1ecbnh l\u1ea1i k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/strong>. N\u1ebfu ch\u1ec9 thay \u0111\u1ed5i c\u00e1c t\u00e0i kho\u1ea3n kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3<\/strong> (nh\u01b0 111 \u0111\u1ebfn 468 ho\u1eb7c t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng) th\u00ec kh\u00f4ng c\u1ea7n<\/strong> x\u00e1c \u0111\u1ecbnh l\u1ea1i.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[188],"ht-kb-tag":[603,602,601],"class_list":["post-3996","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tong-hop","ht_kb_tag-ket-chuyen-chi-phi","ht_kb_tag-ket-chuyen-doanh-thu","ht_kb_tag-xac-dinh-ket-qua"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3996","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=3996"}],"version-history":[{"count":8,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3996\/revisions"}],"predecessor-version":[{"id":76229,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3996\/revisions\/76229"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=3996"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=3996"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=3996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}