{"id":66585,"date":"2025-12-09T15:51:07","date_gmt":"2025-12-09T08:51:07","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=66585"},"modified":"2026-01-10T17:26:58","modified_gmt":"2026-01-10T10:26:58","slug":"tai-khoan-1351-len-khong-dung-so-lieu-tren-s05-h-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/tai-khoan-1351-len-khong-dung-so-lieu-tren-s05-h-thi-lam-the-nao\/","title":{"rendered":"T\u00e0i kho\u1ea3n 1351 l\u00ean kh\u00f4ng \u0111\u00fang s\u1ed1 li\u1ec7u tr\u00ean S05-H th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"

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1. T\u1ed5ng quan<\/h3>\n
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B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb nguy\u00ean t\u1eafc ki\u1ec3m tra TK 1351<\/strong>, gi\u1ea3i th\u00edch nguy\u00ean nh\u00e2n TK 1351 c\u00f2n d\u01b0 cu\u1ed1i n\u0103m, nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c sai l\u1ec7ch khi s\u1ed1 li\u1ec7u c\u1ee7a T\u00e0i kho\u1ea3n 1351 tr\u00ean B\u00e1o c\u00e1o S05-H \u2013 B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh l\u00ean sai ho\u1eb7c kh\u00f4ng \u0111\u00fang.\u00a0<\/li>\n
L\u01b0u \u00fd:<\/strong> H\u01b0\u1edbng d\u1eabn n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch th\u00f4ng th\u01b0\u1eddng \u1edf TK 008, KH\u00d4NG \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng d\u1ef1 to\u00e1n b\u1eb1ng L\u1ec7nh chi.<\/li>\n<\/ul>\n<\/div><\/div>\n
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2. Nguy\u00ean t\u1eafc ki\u1ec3m tra<\/h3>\n
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2.1. V\u1edbi ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7 (nh\u1eadn d\u1ef1 to\u00e1n \u1edf TK 9523)<\/strong><\/span><\/p>\n
Ph\u00e1t sinh N\u1ee3 TK 135:<\/strong><\/p>\n
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L\u00e0 s\u1ed1 nh\u1eadn d\u1ef1 to\u00e1n, \u0111i\u1ec1u ch\u1ec9nh t\u0103ng d\u1ef1 to\u00e1n<\/li>\n
S\u1ed1 n\u1ed9p tr\u1ea3 kinh ph\u00ed t\u1ea1m \u1ee9ng ho\u1eb7c n\u1ed9p tr\u1ea3 kinh ph\u00ed th\u1ef1c chi<\/li>\n<\/ul>\n
Ph\u00e1t sinh C\u00f3 TK 135: <\/strong><\/p>\n
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L\u00e0 s\u1ed1 h\u1ee7y, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m d\u1ef1 to\u00e1n<\/li>\n
S\u1ed1 d\u1ef1 to\u00e1n \u0111\u00e3 s\u1eed d\u1ee5ng (Ch\u01b0a tr\u1eeb s\u1ed1 n\u1ed9p tr\u1ea3)<\/li>\n<\/ul>\n
Nguy\u00ean t\u1eafc s\u1ed1 d\u01b0:<\/strong><\/p>\n
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S\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 c\u1ee7a TK 1351 ch\u00ednh l\u00e0 ph\u1ea7n d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 c\u00f2n l\u1ea1i t\u01b0\u01a1ng \u1ee9ng \u1edf c\u1ed9t 11<\/strong> tr\u00ean m\u1eabu s\u1ed1 01a (m\u1eabu 20a) m\u00e0 \u0111\u01a1n v\u1ecb ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft trong n\u0103m \u0111\u01b0\u1ee3c chuy\u1ec3n ngu\u1ed3n sang n\u0103m sau.<\/li>\n
S\u1ed1 d\u01b0 n\u00e0y s\u1ebd b\u1eb1ng 0 n\u1ebfu \u0111\u01a1n v\u1ecb \u0111\u00e3 s\u1eed d\u1ee5ng to\u00e0n b\u1ed9 d\u1ef1 to\u00e1n \u1edf TK 9523.<\/strong><\/li>\n<\/ul>\n
2.2. V\u1edbi ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 (Nh\u1eadn d\u1ef1 to\u00e1n \u1edf TK 9527)<\/span><\/strong><\/p>\n
Ph\u00e1t sinh N\u1ee3 TK 135:<\/strong><\/p>\n
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S\u1ed1 chi t\u1ea1m \u1ee9ng<\/li>\n
S\u1ed1 n\u1ed9p tr\u1ea3 t\u1ea1m \u1ee9ng<\/li>\n<\/ul>\n
Ph\u00e1t sinh C\u00f3 TK 135:\u00a0<\/strong><\/p>\n
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S\u1ed1 r\u00fat t\u1ea1m \u1ee9ng<\/li>\n<\/ul>\n
Nguy\u00ean t\u1eafc s\u1ed1 d\u01b0:<\/strong><\/p>\n
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N\u1ebfu \u0111\u01a1n v\u1ecb r\u00fat t\u1ea1m \u1ee9ng v\u00e0 \u0111\u00e3 chi h\u1ebft kho\u1ea3n t\u1ea1m \u1ee9ng th\u00ec s\u1ed1 d\u01b0 C\u00f3 TK 1351 \u1edf ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 s\u1ebd b\u1eb1ng 0<\/li>\n<\/ul>\n
2.3. T\u1ed5ng h\u1ee3p nguy\u00ean t\u1eafc s\u1ed1 d\u01b0 TK 1351<\/span><\/strong><\/p>\n
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D\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3 TK 1351<\/strong> s\u1ebd kh\u1edbp v\u1edbi d\u1ef1 to\u00e1n c\u00f2n l\u1ea1i c\u1ed9t 11<\/strong> tr\u00ean m\u1eabu s\u1ed1 01a (m\u1eabu s\u1ed1 20a) \u1edf ngu\u1ed3n giao t\u1ef1 ch\u1ee7 (ngu\u1ed3n nh\u1eadn d\u1ef1 to\u00e1n \u1edf TK 9523)<\/li>\n
Tuy nhi\u00ean, n\u1ebfu ch\u01b0a chi h\u1ebft kho\u1ea3n t\u1ea1m \u1ee9ng th\u00ec s\u1ebd c\u00f2n d\u01b0 C\u00f3 TK 1351 v\u00e0 kh\u00f4ng kh\u1edbp v\u1edbi d\u1ef1 to\u00e1n c\u00f2n l\u1ea1i c\u1ed9t 11 tr\u00ean m\u1eabu s\u1ed1 01a (m\u1eabu s\u1ed1 20a) v\u00e0 l\u1ec7ch \u0111\u00fang b\u1eb1ng s\u1ed1 t\u1ea1m \u1ee9ng ch\u01b0a chi h\u1ebft.<\/li>\n<\/ul>\n
=> Tr\u01b0\u1edbc khi ki\u1ec3m tra s\u1ed1 d\u01b0 TK 1351 tr\u00ean S05-H<\/strong> th\u00ec anh\/ch\u1ecb c\u1ea7n \u0111\u1ea3m b\u1ea3o B\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu kho b\u1ea1c m\u1eabu s\u1ed1 01a, m\u1eabu s\u1ed1 02a l\u00ean \u0111\u00fang s\u1ed1 li\u1ec7u.<\/p>\n
N\u1ebfu b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu \u0111\u00e3 l\u00ean \u0111\u00fang s\u1ed1 li\u1ec7u nh\u01b0ng TK 1351 v\u1eabn sai s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 th\u00ec anh\/ch\u1ecb tham kh\u1ea3o c\u00e1ch x\u1eed l\u00fd \u1edf d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<\/div><\/div>\n
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3. C\u00e1ch x\u1eed l\u00fd<\/h3>\n
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Nguy\u00ean nh\u00e2n 1: Do ch\u1ecdn tham s\u1ed1 in b\u1ea3ng c\u00e2n \u0111\u1ed1i ch\u01b0a \u0111\u00fang<\/h4>\n
Gi\u1ea3i ph\u00e1p<\/strong><\/p>\n
Khi m\u1edf b\u00e1o c\u00e1o S05-H \u2013 B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/strong>, t\u1ea1i b\u1ea3ng tham s\u1ed1 ki\u1ec3m tra l\u1ea1i kho\u1ea3ng th\u1eddi gian c\u1ea7n xem r\u1ed3i ch\u1ecdn T\u1ed5ng h\u1ee3p<\/strong> \u0111\u1ec3 m\u1eb7c \u0111\u1ecbnh cho t\u1ea5t c\u1ea3 c\u00e1c Ngu\u1ed3n, Ch\u01b0\u01a1ng, Kho\u1ea3n l\u00ean h\u1ebft t\u1ea5t c\u1ea3 c\u00e1c s\u1ed1 li\u1ec7u\u00a0<\/p>\n
$\"\"$ <\/p>\n
Nguy\u00ean nh\u00e2n 2: Do s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 tr\u00ean t\u00e0i kho\u1ea3n 1351 ch\u01b0a \u0111\u00fang<\/h4>\n
Gi\u1ea3i ph\u00e1p<\/strong><\/span><\/p>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 S\u1ed1 d\u01b0 ban \u0111\u1ea7u, <\/strong>t\u00ecm \u0111\u1ebfn TK 1351.<\/strong><\/p>\n
B\u01b0\u1edbc 2:<\/strong> Nh\u1ea5n S\u1eeda<\/strong> n\u1ebfu s\u1ed1 ti\u1ec1n c\u00f2n d\u01b0 t\u1eeb n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang kh\u00f4ng \u0111\u00fang v\u00e0 s\u1eeda l\u1ea1i, nh\u1ea5n c\u1ea5t<\/strong><\/p>\n
N\u1ebfu kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0 n\u00e0o nh\u01b0ng v\u1eabn hi\u1ec3n th\u1ecb c\u00f3 s\u1ed1 d\u01b0 TK 1351<\/strong> th\u00ec th\u1ef1c hi\u1ec7n nh\u1ea5n v\u00e0o h\u00ecnh tam gi\u00e1c (\u23f7) <\/span>\u1edf b\u00ean c\u1ea1nh ch\u1ee9c n\u0103ng S\u1eeda, <\/strong>nh\u1ea5n X\u00f3a s\u1ed1 d\u01b0, <\/strong>nh\u1ea5n X\u00f3a<\/strong><\/p>\n
$\"\"$ <\/p>\n
Nguy\u00ean nh\u00e2n 3: Ch\u01b0a h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi N\u1ee3 TK 1351\/C\u00f3 TK 511 tr\u00ean ch\u1ee9ng t\u1eeb<\/h4>\n
Nguy\u00ean nh\u00e2n:<\/strong><\/span><\/p>\n
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\u0110\u1ed1i v\u1edbi ngu\u1ed3n t\u1ef1 ch\u1ee7 (nh\u1eadn d\u1ef1 to\u00e1n \u1edf TK 9523) th\u00ec khi \u0111\u01b0\u1ee3c nh\u1eadn d\u1ef1 to\u00e1n, \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n, h\u1ee7y d\u1ef1 to\u00e1n \u0111\u1ec1u ph\u1ea3i c\u00f3 h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi N\u1ee3 TK 1351\/C\u00f3 TK 511<\/li>\n
\u0110\u1ed1i v\u1edbi ngu\u1ed3n kh\u00f4ng t\u1ef1 ch\u1ee7 (nh\u1eadn d\u1ef1 to\u00e1n \u1edf TK 9527) th\u00ec khi chi t\u1ea1m \u1ee9ng ho\u1eb7c thanh to\u00e1n t\u1ea1m \u1ee9ng s\u1ebd k\u1ebft chuy\u1ec3n N\u1ee3 TK 1351\/C\u00f3 TK 511 (bao g\u1ed3m c\u1ea3 ch\u1ee9ng t\u1eeb thanh to\u00e1n trong th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n th\u00ec v\u1eabn h\u1ea1ch to\u00e1n b\u00fat to\u00e1n n\u00e0y \u1edf ng\u00e0y 31\/12)<\/li>\n<\/ul>\n
-> Tuy nhi\u00ean, trong qu\u00e1 tr\u00ecnh h\u1ea1ch to\u00e1n c\u00f3 th\u1ec3 b\u1ecb thi\u1ebfu ho\u1eb7c th\u1eeba b\u00fat to\u00e1n h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi N\u1ee3 TK 1351\/C\u00f3 TK 511 n\u00e0y.<\/p>\n
Gi\u1ea3i ph\u00e1p:<\/strong><\/span><\/p>\n
B\u01b0\u1edbc 1: T\u00ecm TK 1351 sai \u1edf ngu\u1ed3n kinh ph\u00ed n\u00e0o<\/strong><\/p>\n
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V\u00e0o\u00a0B\u00e1o c\u00e1o\\B\u00e1o c\u00e1o kh\u00e1c\\B\u1ea3ng in t\u1ed5ng h\u1ee3p c\u1ee7a t\u00e0i kho\u1ea3n<\/strong><\/li>\n
Ch\u1ecdn\u00a0T\u00e0i kho\u1ea3n<\/strong>\u00a0l\u00e0 135, ch\u1ecdn\u00a0Th\u1ed1ng k\u00ea theo<\/strong>\u00a0l\u00e0 ngu\u1ed3n<\/li>\n
Nh\u1ea5n\u00a0Xem b\u00e1o c\u00e1o<\/strong><\/li>\n<\/ul>\n
B\u01b0\u1edbc 2: \u0110\u1ed1i v\u1edbi s\u1ed1 d\u01b0 TK 1351 v\u1edbi ngu\u1ed3n t\u1ef1 ch\u1ee7<\/strong><\/p>\n
V\u00e0o l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb Nh\u1eadn d\u1ef1 to\u00e1n v\u00e0 \u0110i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n<\/strong> c\u1ee7a ngu\u1ed3n giao t\u1ef1 ch\u1ee7<\/strong> ki\u1ec3m tra \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00fang N\u1ee3 TK 00822<\/strong> ch\u01b0a v\u00e0 nh\u1ea5n C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi.<\/strong><\/p>\n
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L\u01b0u \u00fd:<\/strong> Ri\u00eang kho\u1ea3n c\u1ea5p b\u00f9 h\u1ecdc ph\u00ed \u0111\u01b0\u1ee3c nh\u1eadn \u1edf ngu\u1ed3n t\u1ef1 ch\u1ee7 TK 9523 th\u00ec khi giao d\u1ef1 to\u00e1n KH\u00d4NG<\/strong> c\u00f3 b\u00fat to\u00e1n N\u1ee3 TK 1351\/C\u00f3 TK 511, anh ch\u1ecb tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn nh\u1eadn d\u1ef1 to\u00e1n c\u1ea5p b\u00f9 t\u1ea1i \u0111\u00e2y<\/a><\/p>\n
B\u01b0\u1edbc 3: \u0110\u1ed1i v\u1edbi s\u1ed1 d\u01b0 TK 1351 v\u1edbi ngu\u1ed3n kh\u00f4ng t\u1ef1 ch\u1ee7<\/strong><\/p>\n
M\u1edf c\u00e1c ch\u1ee9ng t\u1eeb chi t\u1ea1m \u1ee9ng \u0111\u00e3 l\u00e0m, ki\u1ec3m tra n\u1ebfu c\u00f3 t\u1ef1 h\u1ea1ch to\u00e1n th\u1eeba b\u00fat to\u00e1n N\u1ee3 TK 1351\/ C\u00f3 TK 511 th\u00ec th\u1ef1c hi\u1ec7n B\u1ecf ghi<\/strong>, nh\u1ea5n s\u1eeda<\/strong>, nh\u1ea5n v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng th\u00f9ng r\u00e1c<\/strong> (?\ufe0f) <\/b>\u1edf cu\u1ed1i d\u00f2ng \u0111\u1ec3 x\u00f3a d\u00f2ng th\u1eeba \u0111i -> Nh\u1ea5n C\u1ea5t<\/strong><\/p>\n
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L\u01b0u \u00fd:<\/span> N\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 b\u00fat to\u00e1n r\u00fat t\u1ea1m \u1ee9ng chuy\u1ec3n kho\u1ea3n th\u00ec ph\u1ea7n m\u1ec1m ch\u01b0a m\u1eb7c \u0111\u1ecbnh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi n\u00ean anh ch\u1ecb c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc d\u01b0\u1edbi \u0111\u00e2y, n\u1ebfu kh\u00f4ng th\u00ec b\u1ecf qua.<\/strong><\/em><\/p>\n
B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o bi\u1ec3u t\u01b0\u1ee3ng B\u00e1nh r\u0103ng\u00a0<\/strong>\u2699\u00a0(g\u00f3c ph\u1ea3i ph\u00eda tr\u00ean)<\/strong>Thi\u1ebft l\u1eadp\\Thi\u1ebft l\u1eadp quy t\u1eafc h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi.\u00a0<\/b><\/p>\n
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B\u01b0\u1edbc 2:<\/strong> T\u1ea1i d\u00f2ng 45, thi\u1ebft l\u1eadp cho nghi\u1ec7p v\u1ee5 T\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n<\/strong>, c\u1ea5p ph\u00e1t D\u1ef1 to\u00e1n<\/strong>, t\u00ednh ch\u1ea5t ngu\u1ed3n Kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/strong>, Ngu\u1ed3n kinh ph\u00ed <<T\u1ea5t c\u1ea3>><\/strong>, TK N\u1ee3 611<\/strong>, TK c\u00f3 111, 112 <\/strong>nh\u1ea5n v\u00e0o \u00f4 t\u1ea1i c\u1ed9t TK c\u00f3 <\/strong>ch\u1ecdn\u00a0v\u00e0o h\u00ecnh tam gi\u00e1c (\u23f7)<\/span> th\u00eam TK 1351 -> Nh\u1ea5n C\u1ea5t<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong> M\u1edf l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n kho b\u1ea1c t\u1ea1m \u1ee9ng \u0111\u00e3 l\u00e0m, n\u1ebfu ch\u01b0a c\u00f3 b\u00fat to\u00e1n h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi N\u1ee3 TK 1351\/ C\u00f3 TK 511<\/strong> th\u00ec th\u1ef1c hi\u1ec7n B\u1ecf ghi<\/strong>, nh\u1ea5n c\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong> \u0111\u1ec3 ph\u1ea7n m\u1ec1m t\u1ef1 sinh b\u00fat to\u00e1n => Nh\u1ea5n C\u1ea5t.<\/strong><\/p>\n
Nguy\u00ean nh\u00e2n 4: Do ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n t\u0103ng t\u00e0i s\u1ea3n ho\u1eb7c \u0111\u00e1nh gi\u00e1 l\u1ea1i b\u1ecb sai<\/h4>\n
Nguy\u00ean nh\u00e2n:<\/strong><\/span><\/p>\n
Khi nh\u1eadn t\u00e0i s\u1ea3n b\u00e0n giao do s\u00e1p nh\u1eadp theo C\u00f4ng v\u0103n 1010\/BTC-QLKT<\/strong> c\u1ea7n h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i TSC\u0110 l\u00e0 N\u1ee3 TK 211\/C\u00f3 TK 421<\/strong>, nh\u01b0ng tr\u00ean ch\u1ee9ng t\u1eeb \u0111ang th\u1ec3 hi\u1ec7n N\u1ee3 TK 211\/C\u00f3 TK 1351<\/strong><\/p>\n
Gi\u1ea3i ph\u00e1p:<\/b><\/span><\/p>\n
B\u1ea1n m\u1edf ch\u1ee9ng t\u1eeb t\u0103ng t\u00e0i s\u1ea3n nh\u1eadn b\u00e0n giao t\u1eeb \u0111\u01a1n v\u1ecb s\u00e1p nh\u1eadp theo C\u00f4ng v\u0103n 1010\/BTC-QLKT <\/strong>s\u1eeda TK C\u00f3 1351 th\u00e0nh TK 421<\/strong><\/p>\n
Ho\u1eb7c m\u1edf ch\u1ee9ng t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i do t\u0103ng gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c \u0111\u00e1nh gi\u00e1 l\u1ea1i kh\u00f4ng d\u00f9ng ti\u1ec1n \u0111\u01a1n v\u1ecb c\u0169ng s\u1eeda TK C\u00f3 1351<\/strong> sang TK 421.<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":69,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[135],"ht-kb-tag":[],"class_list":["post-66585","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-s05-h-bang-can-doi-phat-sinh"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66585","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\/69"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=66585"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66585\/revisions"}],"predecessor-version":[{"id":71061,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/66585\/revisions\/71061"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=66585"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=66585"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=66585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}