{"id":70931,"date":"2026-01-08T15:11:59","date_gmt":"2026-01-08T08:11:59","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=70931"},"modified":"2026-04-22T16:55:10","modified_gmt":"2026-04-22T09:55:10","slug":"tk-611-khong-khop-voi-tk-008212-tren-s05-h-bang-can-doi-so-phat-sinh","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/tk-611-khong-khop-voi-tk-008212-tren-s05-h-bang-can-doi-so-phat-sinh\/","title":{"rendered":"TK 611 kh\u00f4ng kh\u1edbp v\u1edbi TK 008212 tr\u00ean S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh"},"content":{"rendered":"

1. T\u1ed5ng quan\u00a0<\/h3>\n
B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd khi xem b\u00e1o c\u00e1o S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh th\u1ea5y s\u1ed1 li\u1ec7u TK 611 kh\u00f4ng kh\u1edbp v\u1edbi TK 008212 (Th\u1ef1c chi) ho\u1eb7c kh\u00f4ng b\u1eb1ng s\u1ed1 li\u1ec7u th\u1ef1c chi tr\u00ean b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu m\u1eabu s\u1ed1 02a (20c). Qua \u0111\u00f3 gi\u00fap \u0111\u01a1n v\u1ecb x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1ec7ch \u0111\u00fang b\u1ea3n ch\u1ea5t<\/strong> v\u00e0 l\u1ec7ch do sai s\u00f3t<\/strong>, t\u1eeb \u0111\u00f3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ph\u00f9 h\u1ee3p, \u0111\u1ea3m b\u1ea3o kh\u1edbp b\u00e1o c\u00e1o k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu kho b\u1ea1c.<\/p>\n

2. Nguy\u00ean t\u1eafc\u00a0<\/strong><\/h3>\n
T\u00e0i kho\u1ea3n 611\u00a0d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh, kh\u00f4ng \u0111\u01b0\u1ee3c kho\u00e1n chi (tr\u1eeb chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch theo h\u00ecnh th\u1ee9c giao nhi\u1ec7m v\u1ee5).<\/p>\n
T\u00e0i kho\u1ea3n 008212- Th\u1ef1c chi: Ph\u1ea3n \u00e1nh s\u1ed1 \u0111\u00e3 r\u00fat th\u1ef1c chi v\u00e0 s\u1ed1 \u0111\u00e3 l\u00e0m th\u1ee7 th\u1ee5c thanh to\u00e1n t\u1ea1m \u1ee9ng t\u1eeb d\u1ef1 to\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7, kh\u00f4ng \u0111\u01b0\u1ee3c kho\u00e1n chi n\u0103m nay .<\/p>\n
3. C\u00e1ch x\u1eed l\u00fd<\/strong><\/h3>\n
Tr\u01b0\u1edbc khi ki\u1ec3m tra T\u00e0i kho\u1ea3n 611 v\u00e0 008212 anh\/ch\u1ecb c\u1ea7n ki\u1ec3m tra 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.\u00a0<\/p>\n
Anh \/ch\u1ecb tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i chi\u1ebfu kho b\u1ea1c t\u1ea1i \u0111\u00e2y<\/a><\/p>\n
Anh\/ch\u1ecb v\u00e0o B\u00e1o c\u00e1o\\S\u1ed5 k\u1ebf to\u00e1n\\ k\u00edch \u0111\u00fap v\u00e0o S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh<\/p>\n
Anh\/ch\u1ecb ch\u1ecdn tham s\u1ed1 Ngu\u1ed3n<\/strong> l\u00e0 t\u1ea5t c\u1ea3 <\/strong>ho\u1eb7c ch\u1ecdn ri\u00eang ngu\u1ed3n kinh ph\u00ed kh\u00f4ng t\u1ef1 ch\u1ee7, Ch\u01b0\u01a1ng, Kho\u1ea3n<\/strong> l\u00e0 T\u1ed5ng h\u1ee3p<\/strong>, nh\u1ea5n Xem b\u00e1o c\u00e1o<\/strong>.\u00a0<\/p>\n
$\"\"$ <\/p>\n
Tr\u01b0\u1eddng h\u1ee3p khi xem theo ngu\u1ed3n TK 008212 b\u1eb1ng v\u1edbi t\u00e0i kho\u1ea3n 611 ngu\u1ed3n kinh ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 l\u00e0 \u0111\u00fang. C\u00f2n tr\u01b0\u1eddng h\u1ee3p l\u1ec7ch th\u00ec c\u00f3 th\u1ec3 do m\u1ed9t s\u1ed1 nguy\u00ean nh\u00e2n d\u01b0\u1edbi \u0111\u00e2y<\/p>\n
L\u01b0u \u00fd : <\/strong>Sao l\u01b0u d\u1eef li\u1ec7u n\u1ebfu c\u00f3 ch\u1ec9nh s\u1eeda ch\u1ee9ng t\u1eeb t\u1ea1i \u0111\u00e2y<\/a>\u00a0<\/p>\n
3.1. T\u00e0i kho\u1ea3n 332, 334 c\u00f2n d\u01b0 .\u00a0<\/h4>\n
Anh\/ch\u1ecb \u0111\u00e3 c\u00f3 b\u00fat to\u00e1n tr\u1ea3 l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m nh\u01b0ng ch\u01b0a h\u1ea1ch to\u00e1n chi ph\u00ed, ho\u1eb7c \u0111\u00e3 x\u00f3a b\u00fat to\u00e1n tr\u1ea3 l\u01b0\u01a1ng nh\u01b0ng ch\u01b0a x\u00f3a b\u00fat to\u00e1n h\u1ea1ch to\u00e1n chi ph\u00ed.<\/p>\n
Gi\u1ea3i ph\u00e1p :\u00a0<\/p>\n
N\u1ebfu t\u00e0i kho\u1ea3n 334 c\u00f2n d\u01b0 cu\u1ed1i n\u0103m anh\/ch\u1ecb ki\u1ec3m tra theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/p>\n
N\u1ebfu t\u00e0i kho\u1ea3n 332 c\u00f2n d\u01b0 cu\u1ed1i n\u0103m anh\/ch\u1ecb ki\u1ec3m tra theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/p>\n
3.2. C\u00e1c ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh .<\/h4>\n
3.2.1. Mua s\u1eafm T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1eeb ngu\u1ed3n kh\u00f4ng t\u1ef1 ch\u1ee7\u00a0<\/strong><\/p>\n
\n
Mua s\u1eafm TSC\u0110 t\u1eeb ngu\u1ed3n NSNN kh\u00f4ng \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 th\u1ef1c chi anh \/ch\u1ecb h\u1ea1ch to\u00e1n:\u00a0<\/li>\n<\/ul>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 TK 008212<\/p>\n
\n
Mua s\u1eafm TSC\u0110 ph\u00e1t sinh chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng ph\u00e1t tri\u1ec3n \u1ee9ng d\u1ee5ng, n\u00e2ng c\u1ea5p s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 s\u1eed d\u1ee5ng ngu\u1ed3n NSNN kh\u00f4ng \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 th\u1ef1c chi h\u1ea1ch to\u00e1n :\u00a0<\/li>\n<\/ul>\n
N\u1ee3 TK 2411: Mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n
C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 TK 008212<\/p>\n
C\u00e1c b\u00fat to\u00e1n mua TSC\u0110 kh\u00f4ng h\u1ea1ch to\u00e1n <\/strong>qua TK 611<\/strong> nh\u01b0ng v\u1eabn ph\u1ea3n \u00e1nh tr\u00ean TK 008212 <\/strong>n\u00ean TK 008212 s\u1ebd nhi\u1ec1u h\u01a1n TK 611 s\u1ed1 ti\u1ec1n n\u00e0y v\u00e0 s\u1ed1 l\u1ec7ch n\u00e0y l\u00e0 l\u1ec7ch \u0110\u00fang\u00a0<\/strong><\/p>\n
3.2.2. Hao m\u00f2n TSC\u0110<\/strong><\/p>\n
Khi t\u00ednh hao m\u00f2n TSC\u0110 t\u1eeb ngu\u1ed3n kinh ph\u00ed nh\u00e0 n\u01b0\u1edbc c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 :\u00a0<\/p>\n
N\u1ee3 TK 611 : Chi ph\u00ed hao m\u00f2n TSC\u0110<\/p>\n
C\u00f3 TK 214: Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf TSC\u0110\u00a0<\/p>\n
B\u00fat to\u00e1n hao m\u00f2n TSC\u0110<\/strong> kh\u00f4ng h\u1ea1ch to\u00e1n <\/strong>tr\u00ean TK 008212 <\/strong>l\u00e0m cho TK 611 nhi\u1ec1u h\u01a1n TK 008212 s\u1ed1 ti\u1ec1n n\u00e0y v\u00e0 s\u1ed1 l\u1ec7ch n\u00e0y l\u00e0 l\u1ec7ch<\/strong>\u00a0\u0110\u00fang<\/strong><\/p>\n
3.3. C\u00e1c ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn v\u1eadt t\u01b0 h\u00e0ng h\u00f3a , c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5(VTHH, CCDC)<\/h4>\n
3.3.1. R\u00fat d\u1ef1 to\u00e1n mua VTHH, CCDC t\u1eeb ngu\u1ed3n kinh ph\u00ed c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 nh\u1eadp kho\u00a0<\/strong><\/p>\n
N\u1ee3 TK 152,153,156…: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
C\u00f3 TK 511: Doanh thu t\u1eeb NSNN c\u1ea5p<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 TK 008212<\/p>\n
Ph\u00e1t sinh n\u00e0y kh\u00f4ng h\u1ea1ch to\u00e1n <\/strong>qua TK 611<\/strong> nh\u01b0ng v\u1eabn ph\u1ea3n \u00e1nh tr\u00ean TK 008212 <\/strong>l\u00e0m cho t\u00e0i kho\u1ea3n 008212 nhi\u1ec1u h\u01a1n TK 611 s\u1ed1 ti\u1ec1n n\u00e0y n\u00ean s\u1ed1 l\u1ec7ch n\u00e0y l\u00e0 l\u1ec7ch \u0110\u00fang\u00a0<\/strong><\/p>\n
3.3.2. Xu\u1ea5t kho nguy\u00ean v\u1eadt li\u1ec7u, VTHH, CCDC t\u1eeb ngu\u1ed3n kinh ph\u00ed c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng t\u1ef1 ch\u1ee7\u00a0 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t\u00a0<\/strong><\/p>\n
N\u1ee3 TK 611<\/p>\n
C\u00f3 c\u00e1c TK 152,153,156,155<\/p>\n
Ph\u00e1t sinh n\u00e0y kh\u00f4ng h\u1ea1ch to\u00e1n <\/strong>qua TK 008212<\/strong>\u00a0nh\u01b0ng v\u1eabn ph\u1ea3n \u00e1nh tr\u00ean TK 611 <\/strong>v\u00e0 s\u1ed1 l\u1ec7ch l\u00e0 \u0110\u00fang<\/strong><\/p>\n
3.4. Ch\u1ecdn sai ngu\u1ed3n ho\u1eb7c t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n .\u00a0<\/h4>\n
Anh\/ch\u1ecb ph\u00e1t sinh chi tr\u00ean ngu\u1ed3n kh\u00e1c nh\u01b0ng l\u1ea1i ch\u1ecdn nh\u1ea7m ngu\u1ed3n kh\u00f4ng t\u1ef1 ch\u1ee7\u00a0<\/p>\n
Anh\/ch\u1ecb ph\u00e1t sinh tr\u00ean ngu\u1ed3n kinh t\u1ef1 ch\u1ee7 nh\u01b0ng l\u1ea1i ch\u1ecdn ngu\u1ed3n kinh ph\u00ed kh\u00f4ng t\u1ef1 ch\u1ee7<\/p>\n
Anh\/ch\u1ecb ph\u00e1t sinh tr\u00ean ngu\u1ed3n t\u1ef1 ch\u1ee7 nh\u01b0ng l\u1ea1i h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 611, ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i ph\u00e1t sinh tr\u00ean ngu\u1ed3n kh\u00f4ng t\u1ef1 ch\u1ee7 nh\u01b0ng l\u1ea1i h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 642, 611<\/p>\n
Gi\u1ea3i ph\u00e1p :\u00a0<\/p>\n
Anh \/ch\u1ecb v\u00e0o t\u00ecm ch\u1ee9ng t\u1eeb \u0111\u1ec3 l\u1ecdc v\u00e0 ki\u1ec3m tra.<\/p>\n
a. Ki\u1ec3m tra t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n sai\u00a0<\/strong><\/p>\n
Ch\u1ecdn chi ti\u1ebft ngu\u1ed3n c\u1ea7n ki\u1ec3m tra v\u00e0 t\u00edch v\u00e0o t\u00e0i kho\u1ea3n N\u1ee3, C\u00f3 \u0111\u1ec3 ki\u1ec3m tra t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n \u0111\u00fang kh\u1edbp v\u1edbi ngu\u1ed3n \u0111ang ch\u1ecdn ch\u01b0a.<\/p>\n
b. Ki\u1ec3m tra ngu\u1ed3n\u00a0<\/strong><\/p>\n
Ch\u1ecdn TK h\u1ea1ch to\u00e1n l\u00e0 642, 611 v\u00e0 \u0111\u1ed1i chi\u1ebfu xem \u0111\u00e3 ch\u1ecdn \u0111\u00fang ngu\u1ed3n ch\u01b0a<\/p>\n
3.5.<\/strong> M\u1ed9t s\u1ed1 nguy\u00ean nh\u00e2n l\u1ec7ch tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i chi\u1ebfu ch\u01b0a ki\u1ec3m tra\u00a0\u00a0<\/strong><\/h4>\n
3.5.1. N\u1ed9p ph\u1ee5c h\u1ed3i, n\u1ed9p tr\u1ea3 th\u1ef1c chi nh\u01b0ng ch\u01b0a l\u00e0m b\u00fat to\u00e1n n\u1ed9p ti\u1ec1n v\u00e0o kho b\u1ea1c, ch\u1ecdn sai nghi\u1ec7p v\u1ee5 .\u00a0<\/strong><\/p>\n
\n
Anh\/ch\u1ecb chi sai , thu h\u1ed3i v\u00e0 n\u1ed9p l\u1ea1i kho b\u1ea1c nh\u01b0ng m\u1edbi l\u00e0m b\u00fat to\u00e1n N\u1ee3 TK 111\/C\u00f3 TK 611 , nh\u01b0ng ch\u01b0a l\u00e0m b\u00fat to\u00e1n N\u1ee3 TK 511\/C\u00f3 TK 111<\/li>\n
Ch\u1ecdn nghi\u00eap v\u1ee5 kh\u00f4ng \u0111\u00fang l\u00e0 n\u1ed9p ph\u1ee5c h\u1ed3i th\u1ef1c chi ho\u1eb7c n\u1ed9p tr\u1ea3 th\u1ef1c chi n\u00ean kh\u00f4ng sinh \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi h\u1ea1ch to\u00e1n C\u00f3 008212 \u00e2m ti\u1ec1n .<\/li>\n<\/ul>\n
=> Gi\u1ea3i ph\u00e1p : Ki\u1ec3m tra c\u00e1c b\u00fat to\u00e1n theo t\u01b0\u01a1ng \u1ee9ng trong h\u01b0\u1edbng d\u1eabn\u00a0<\/a><\/p>\n
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Tr\u01b0\u1eddng h\u1ee3p n\u00e0y s\u1ed1 gi\u1ea3m chi s\u1ebd h\u1ea1ch to\u00e1n b\u00ean C\u00f3 TK 611, nh\u01b0ng s\u1ebd gi\u1ea3m tr\u1ef1c ti\u1ebfp ph\u00e1t sinh C\u00f3 TK 008212 n\u00ean khi \u0111\u1ed1i chi\u1ebfu anh\/ch\u1ecb c\u1ea7n l\u1ea5y ph\u00e1t sinh N\u1ee3 TK 611 – ph\u00e1t sinh C\u00f3 TK 611 t\u01b0\u01a1ng \u1ee9ng v\u1edbi nghi\u1ec7p v\u1ee5 n\u1ed9p tr\u1ea3 s\u1ed1 \u0111\u00e3 chi.<\/li>\n<\/ul>\n
3.5.2. R\u00fat v\u1ec1 nh\u01b0ng ch\u01b0a chi\u00a0<\/strong><\/p>\n
Anh\/ch\u1ecb c\u00f3 r\u00fat d\u1ef1 to\u00e1n v\u1ec1 ti\u1ec1n g\u1eedi ho\u1eb7c ti\u1ec1n m\u1eb7t nh\u01b0ng ch\u01b0a l\u00e0m b\u00fat to\u00e1n chi.\u00a0<\/p>\n
3.5.3. Ch\u1ecdn sai nghi\u1ec7p v\u1ee5 khi l\u00e0m b\u00fat to\u00e1n r\u00fat d\u1ef1 to\u00e1n\u00a0<\/strong><\/p>\n
Khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5 r\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n th\u1ef1c chi anh\/ch\u1ecb l\u01b0u \u00fd ch\u1ecdn \u0111\u00fang nghi\u1ec7p v\u1ee5 l\u00e0 Th\u1ef1c chi \u0111\u1ec3 sinh h\u1ea1ch to\u00e1n 008212 .\u00a0<\/p>\n
N\u1ebfu tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i chi\u1ebfu \u0111\u00e3 \u0111\u00fang \u0111\u00e3 thanh to\u00e1n h\u1ebft chi t\u1ea1m \u1ee9ng, \u0111\u00e3 \u0111\u00fang h\u1ea1ch to\u00e1n , ngu\u1ed3n. Anh \/ch\u1ecb c\u00f3 th\u1ec3 t\u00ednh s\u1ed1 li\u1ec7u TK 611 v\u00e0 008212 khi in b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh theo ngu\u1ed3n kinh ph\u00ed t\u1ef1 ch\u1ee7 nh\u01b0 sau :\u00a0<\/p>\n
S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m TK 611(tr\u01b0\u1edbc khi l\u00e0m x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng) = Ph\u00e1t sinh C\u00f3 TK 008212 –\u00a0 Mua TSC\u0110, VTHH, CCDC + chi ph\u00ed hao m\u00f2n + xu\u1ea5t VTHH, CCDC<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan\u00a0 B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd khi xem b\u00e1o c\u00e1o S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh th\u1ea5y s\u1ed1 li\u1ec7u TK 611 kh\u00f4ng kh\u1edbp v\u1edbi TK 008212 (Th\u1ef1c chi) ho\u1eb7c kh\u00f4ng b\u1eb1ng s\u1ed1 li\u1ec7u th\u1ef1c chi tr\u00ean b\u00e1o c\u00e1o \u0111\u1ed1i…<\/p>\n","protected":false},"author":71,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[135],"ht-kb-tag":[],"class_list":["post-70931","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\/70931","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\/71"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=70931"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70931\/revisions"}],"predecessor-version":[{"id":76705,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70931\/revisions\/76705"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=70931"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=70931"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=70931"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}