![\"K\u1ebft](\"http:\/\/www.thientinhmat.net\/images\/news\/aothuat.jpg\")
<\/p>\n\t\t\t\t<\/p>\n
\u0110\u00e3 qua r\u1ed3i th\u1eddi k\u1ef3 nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ec9 “c\u1eafm \u0111\u1ea7u” mua b\u00e1n c\u1ed5 phi\u1ebfu theo nh\u1eefng l\u1eddi “ph\u00edm h\u00e0ng<\/a>“. B\u00e2y gi\u1edd, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1ec1u ch\u1ee7 \u0111\u1ed9ng t\u00ecm hi\u1ec3u, nghi\u00ean c\u1ee9u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, \u00edt nh\u1ea5t l\u00e0 \u0111\u1ec3 c\u00f3 m\u1ed9t c\u00e1i nh\u00ecn kh\u00e1i qu\u00e1t v\u1ec1 m\u00f3n h\u00e0ng m\u00e0 m\u00ecnh ch\u1ecdn mua. Th\u1ebf nh\u01b0ng kh\u00f4ng ph\u1ea3i ai c\u0169ng c\u00f3 th\u1ec3 n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c nh\u1eefng con s\u1ed1 kh\u00f4 khan \u0111\u00f3, ch\u01b0a k\u1ec3 nhi\u1ec1u doanh nghi\u1ec7p c\u00f2n c\u00f3 nh\u1eefng th\u1ee7 thu\u1eadt \u0111\u1ec3 ph\u00f9 ph\u00e9p s\u1ed1 li\u1ec7u v\u00ec m\u1ee5c \u0111\u00edch ri\u00eang.<\/p>\n Chu\u1ed7i b\u00e0i v\u1ec1 c\u00e1c th\u1ee7 thu\u1eadt t\u00e0i ch\u00ednh s\u1ebd c\u1ed1 g\u1eafng di\u1ec5n gi\u1ea3i nh\u1eefng “th\u1ee7 thu\u1eadt ” tr\u00ean BCTC m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n nh\u1ea5t nh\u1eb1m \u0111em l\u1ea1i cho N\u0110T ph\u1ed5 th\u00f4ng nh\u1eefng ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n v\u00e0 c\u00f3 quy\u1ebft \u0111\u1ecbnh s\u00e1ng su\u1ed1t khi ch\u1ecdn l\u1ef1a c\u1ed5 phi\u1ebfu.<\/p>\n \u0110\u1eb7c t\u00ednh tuy\u1ec7t v\u1eddi c\u1ee7a chi\u1ebfc \u0111\u1ec7m h\u01a1i ch\u00ednh l\u00e0 c\u00f3 th\u1ec3 th\u1ed5i ph\u1ed3ng l\u00ean hay th\u1ea3 x\u1eb9p xu\u1ed1ng t\u00f9y theo \u00fd th\u00edch ng\u01b0\u1eddi d\u00f9ng. S\u1edf d\u0129 so s\u00e1nh chi ph\u00ed nh\u01b0 m\u1ed9t chi\u1ebfc \u0111\u1ec7m b\u1edfi l\u1ebd doanh nghi\u1ec7p c\u0169ng ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 d\u1ef1a v\u00e0o m\u1ed9t s\u1ed1 th\u1ee7 thu\u1eadt m\u00e0 \u0111\u1ea9y ph\u1ed3ng ho\u1eb7c thu nh\u1ecf chi ph\u00ed, l\u00e0m m\u1ed9t chi\u1ebfc \u0111\u1ec7m h\u01a1i \u00eam \u00e1i gi\u00fap gi\u1ea3m thi\u1ec3u th\u01b0\u01a1ng t\u00edch l\u00ean l\u1ee3i nhu\u1eadn trong nh\u1eefng c\u00fa ng\u00e3 \u0111au c\u1ee7a doanh thu.<\/p>\n Ti\u1ebfp n\u1ed1i b\u00e0i vi\u1ebft v\u1ec1 \u201cNh\u1eefng th\u1ee7 thu\u1eadt ph\u00f9 ph\u00e9p doanh thu\u201d, n\u1ed9i dung l\u1ea7n n\u00e0y xoay quanh bi\u1ec7n ph\u00e1p th\u1ee9 hai m\u00e0 doanh nghi\u1ec7p v\u1eabn th\u01b0\u1eddng s\u1eed d\u1ee5ng \u0111\u1ec3 bi\u1ebfn t\u1ea5u l\u1ee3i nhu\u1eadn, \u0111\u00f3 ch\u00ednh l\u00e0 \u201cH\u00f4 bi\u1ebfn chi ph\u00ed\u201d.<\/p>\n H\u00f4 bi\u1ebfn nh\u1edd c\u00e1c \u01b0\u1edbc t\u00ednh tr\u00edch tr\u01b0\u1edbc trong k\u1ebf to\u00e1n<\/strong><\/p>\n H\u1eb3n c\u00e1c b\u1ea1n v\u1eabn c\u00f2n nh\u1edb \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n \u0111\u00e3 h\u1ed7 tr\u1ee3 \u0111\u1eafc l\u1ef1c nh\u01b0 th\u1ebf n\u00e0o cho vi\u1ec7c th\u1ed5i ph\u1ed3ng doanh thu. V\u1edbi chi ph\u00ed, bi\u1ec7n ph\u00e1p n\u00e0y c\u0169ng h\u1eefu hi\u1ec7u kh\u00f4ng k\u00e9m. Trong qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c c\u00f4ng ty th\u01b0\u1eddng ph\u1ea3i s\u1eed d\u1ee5ng r\u1ea5t nhi\u1ec1u c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n (Accrual) nh\u01b0 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 kh\u00f3 \u0111\u00f2i, tr\u00edch l\u1eadp gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n l\u01b0\u01a1ng th\u01b0\u1edfng,\u2026<\/p>\n Tuy nhi\u00ean trong giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n kh\u00f3 kh\u0103n, doanh nghi\u1ec7p th\u01b0\u1eddng c\u00f3 xu h\u01b0\u1edbng \u201cl\u1edd \u0111i\u201d kh\u00f4ng tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y<\/strong>. M\u1ed9t v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh \u0111\u00f3 l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty s\u1ea3n xu\u1ea5t xi m\u0103ng th\u00ec lu\u00f4n c\u00f3 kho\u1ea3n tr\u00edch tr\u01b0\u1edbc \u0111\u1ec1u \u0111\u1eb7n cho chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn l\u00f2 nung. Tuy nhi\u00ean n\u1ebfu k\u1ebft qu\u1ea3 l\u1ee3i nhu\u1eadn kh\u00f4ng nh\u01b0 mong \u0111\u1ee3i, c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y s\u1ebd gi\u1ea3m xu\u1ed1ng m\u1ee9c tr\u00edch th\u1ea5p h\u01a1n so v\u1edbi ng\u00e2n s\u00e1ch \u0111\u1ec1 ra.<\/p>\n V\u1ed1n h\u00f3a th\u00e0nh t\u00e0i s\u1ea3n thay v\u00ec ghi nh\u1eadn chi ph\u00ed<\/strong><\/p>\n D\u1ef1a tr\u00ean h\u01b0\u1edbng d\u1eabn c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, m\u1ed9t s\u1ed1 lo\u1ea1i chi ph\u00ed n\u1ebfu \u0111em l\u1ea1i \u0111\u01b0\u1ee3c l\u1ee3i \u00edch trong t\u01b0\u01a1ng lai v\u00e0 th\u1ecfa m\u00e3n m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh th\u00ec s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 t\u00e0i s\u1ea3n v\u00e0 ph\u00e2n b\u1ed5 d\u1ea7n trong nhi\u1ec1u n\u0103m. C\u1ee5 th\u1ec3 nh\u01b0 chu\u1ea9n m\u1ef1c s\u1ed1 03 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh quy \u0111\u1ecbnh: \u201cC\u00e1c chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c ghi t\u0103ng nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n n\u1ebfu ch\u00fang th\u1ef1c s\u1ef1 c\u1ea3i thi\u1ec7n tr\u1ea1ng th\u00e1i hi\u1ec7n t\u1ea1i so v\u1edbi tr\u1ea1ng th\u00e1i ti\u00eau chu\u1ea9n ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3\u201d.<\/p>\n C\u1ee5m t\u1eeb \u201cc\u1ea3i thi\u1ec7n tr\u1ea1ng th\u00e1i\u201d \u0111\u00e3 \u0111\u01b0\u1ee3c chu\u1ea9n m\u1ef1c gi\u1ea3i th\u00edch r\u00f5 h\u01a1n b\u1eb1ng m\u1ed9t trong ba d\u1ea5u hi\u1ec7u l\u00e0 t\u0103ng th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch, t\u0103ng ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u1eb7c gi\u00fap gi\u1ea3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u00e0i s\u1ea3n. Tuy nhi\u00ean c\u00f4ng t\u00e1c \u0111\u00e1nh gi\u00e1 l\u1ea1i ph\u1ee5 thu\u1ed9c ph\u1ea7n nhi\u1ec1u v\u00e0o c\u00e1c nh\u00e2n t\u1ed1 trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p<\/strong>.<\/p>\n B\u00ean c\u1ea1nh \u0111\u00f3 c\u00e1c doanh nghi\u1ec7p c\u00f2n th\u01b0\u1eddng xuy\u00ean treo c\u00e1c kho\u1ea3n chi v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc. L\u1ee3i \u00edch c\u1ee7a bi\u1ec7n ph\u00e1p n\u00e0y ch\u00ednh l\u00e0 c\u00f9ng m\u1ed9t kho\u1ea3n chi ph\u00ed nay \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 trong nhi\u1ec1u k\u1ef3 sau \u0111\u00f3 thay v\u00ec ph\u1ea3i ghi nh\u1eadn ngay l\u1eadp t\u1ee9c trong n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i.<\/p>\n Bi\u1ebfn t\u1ea5u chi ph\u00ed kh\u1ea5u hao<\/strong><\/p>\n Kh\u1ea5u hao lu\u00f4n l\u00e0 m\u1ed9t trong nh\u1eefng chi ph\u00ed tr\u1ecdng y\u1ebfu trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t s\u1edf h\u1eefu nhi\u1ec1u m\u00e1y m\u00f3c, nh\u00e0 x\u01b0\u1edfng. Bi\u1ebfn t\u1ea5u chi ph\u00ed kh\u1ea5u hao r\u1ea5t \u0111\u01b0\u1ee3c \u01b0a chu\u1ed9ng khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u1edd kh\u1ea3 n\u0103ng kh\u00f3 ph\u00e1t hi\u1ec7n c\u1ee7a n\u00f3<\/strong>. Doanh nghi\u1ec7p \u0111\u01a1n gi\u1ea3n ch\u1ec9 c\u1ea7n thay \u0111\u1ed5i th\u1eddi gian kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n, t\u1eeb \u0111\u00f3 l\u01b0\u1ee3ng kh\u1ea5u hao trong m\u1ed7i n\u0103m s\u1ebd t\u0103ng, gi\u1ea3m t\u00f9y theo. D\u00f9 \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111inh r\u1ea5t r\u00f5 r\u00e0ng t\u1ea1i \u0111i\u1ec1u 10, th\u00f4ng t\u01b0 45\/2013\/TT-BTC, v\u0103n b\u1ea3n H\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch l\u1eadp kh\u1ea5u hao t\u00e0i s\u1ea3n\u201d, r\u1eb1ng m\u1ed7i t\u00e0i s\u1ea3n ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e9p thay \u0111\u1ed5i th\u1eddi gian tr\u00edch kh\u1ea5u hao m\u1ed9t l\u1ea7n<\/strong> tuy nhi\u00ean qu\u00e1 tr\u00ecnh gi\u00e1m s\u00e1t \u00e1p d\u1ee5ng lu\u1eadt tr\u00ean th\u1ef1c t\u1ebf v\u1eabn l\u00e0 ch\u01b0a \u0111\u1ee7 s\u00e1t sao n\u1ebfu s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n m\u1ed9t c\u00e1ch ch\u1eb7t ch\u1ebd.<\/p>\n Ngo\u00e0i nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p \u0111i\u1ec3n h\u00ecnh n\u00eau tr\u00ean, <\/strong>m\u1ed9t th\u1ee7 thu\u1eadt \u0111\u1eb7c th\u00f9 d\u00e0nh ri\u00eang cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t l\u00e0 l\u1ee3i d\u1ee5ng t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t <\/strong>gi\u1eefa h\u00e0ng t\u1ed3n kho v\u00e0 gi\u00e1 v\u1ed1n.<\/p>\n M\u1ed9t c\u00e1ch d\u1ec5 hi\u1ec3u, c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t trong k\u1ef3 tr\u01b0\u1edbc ti\u00ean s\u1ebd \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o gi\u00e1 tr\u1ecb th\u00e0nh ph\u1ea9m \u2013 kho\u1ea3n m\u1ee5c t\u00e0i s\u1ea3n tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, sau \u0111\u00f3 khi b\u00e1n \u0111i c\u00e1c th\u00e0nh ph\u1ea9m n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n h\u00f3a th\u00e0nh chi ph\u00ed gi\u00e1 v\u1ed1n tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n V\u00ec v\u1eady, v\u1edbi m\u1ee5c \u0111\u00edch \u0111\u1ea9y cao t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o v\u00e0 gi\u1ea3m th\u1ea5p chi ph\u00ed gi\u00e1 v\u1ed1n trong k\u1ef3 th\u00ec doanh nghi\u1ec7p s\u1ebd c\u00f3 xu h\u01b0\u1edbng c\u1ed1 g\u1eafngghim t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed xu\u1ed1ng ghi nh\u1eadn v\u00e0o cu\u1ed1i k\u1ef3<\/strong> \u0111\u1ec3 c\u00f3 th\u1ec3 gi\u1eef l\u1ea1i gi\u00e1 tr\u1ecb chi ph\u00ed trong l\u01b0\u1ee3ng th\u00e0nh ph\u1ea9m t\u1ed3n kho ch\u01b0a k\u1ecbp b\u00e1n trong khi th\u1ef1c t\u1ebf nh\u1eefng chi ph\u00ed n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c ti\u00eau hao v\u00e0o nh\u1eefng h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t tr\u01b0\u1edbc \u0111\u00f3 v\u00e0 l\u1ebd ra \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 gi\u00e1 v\u1ed1n<\/strong>.<\/p>\n \u0110\u1ed1i m\u1eb7t v\u1edbi r\u1ea5t nhi\u1ec1u c\u00e1c th\u1ee7 thu\u1eadt tinh vi nh\u1eb1m l\u00e0m \u0111\u1eb9p \u201cb\u1ee9c tranh t\u00e0i ch\u00ednh\u201d c\u1ee7a doanh nghi\u1ec7p, trong khi l\u01b0\u1ee3ng th\u00f4ng tin trong tay l\u1ea1i c\u00f2n h\u1ea1n ch\u1ebf l\u00e0 m\u1ed9t tr\u1edf ng\u1ea1i l\u1edbn cho nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1ec3 c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n ra c\u00e1c bi\u1ebfn t\u1ea5u tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh. Trong ho\u00e0n c\u1ea3nh \u0111\u00f3, th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2015 y\u00eau c\u1ea7u t\u1ea5t c\u1ea3 c\u00e1c thuy\u1ebft minh chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh ph\u1ea3i chi ti\u1ebft t\u1edbi t\u1eebng ti\u1ec3u m\u1ee5c c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn tr\u00ean 10% t\u1ed5ng chi ph\u00ed.<\/p>\n \u0110i\u1ec1u \u0111\u00f3 ngh\u0129a l\u00e0 chi ph\u00ed s\u1ebd \u0111\u01b0\u1ee3c b\u00f3c nh\u1ecf h\u01a1n n\u1eefa<\/strong> theo lo\u1ea1i b\u1ea3n ch\u1ea5t nh\u01b0: Chi ph\u00ed kh\u1ea5u hao, chi ph\u00ed l\u01b0\u01a1ng, chi ph\u00ed mua ngo\u00e0i,.. gi\u00fap cung c\u1ea5p th\u00eam th\u00f4ng tin v\u00f4 c\u00f9ng h\u1eefu \u00edch cho ng\u01b0\u1eddi d\u00f9ng b\u00e1o c\u00e1o. Nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ec9 c\u1ea7n so s\u00e1nh s\u1ed1 li\u1ec7u qua c\u00e1c n\u0103m c\u1ee7a doanh nghi\u1ec7p theo nh\u1eefng m\u1ee5c chi ph\u00ed nh\u1ecf n\u00e0y c\u0169ng \u0111\u00e3 c\u00f3 th\u1ec3 nh\u00ecn ra c\u00e1c bi\u1ebfn \u0111\u1ed9ng t\u0103ng gi\u1ea3m b\u1ea5t th\u01b0\u1eddng<\/strong> trong ghi nh\u1eadn chi ph\u00ed, t\u1eeb \u0111\u00f3 x\u00e9t \u0111o\u00e1n kh\u1ea3 n\u0103ng l\u1ee3i nhu\u1eadn c\u00f3 \u0111ang b\u1ecb \u201cph\u00f9 ph\u00e9p\u201d hay kh\u00f4ng.<\/p>\n Theo Tr\u00ed th\u1ee9c tr\u1ebb\t\t<\/p>\n","protected":false},"excerpt":{"rendered":" \u0110\u00e3 qua r\u1ed3i th\u1eddi k\u1ef3 nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ec9 “c\u1eafm \u0111\u1ea7u” mua b\u00e1n c\u1ed5 phi\u1ebfu theo nh\u1eefng l\u1eddi “ph\u00edm h\u00e0ng“. B\u00e2y gi\u1edd, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1ec1u ch\u1ee7 \u0111\u1ed9ng t\u00ecm hi\u1ec3u, nghi\u00ean c\u1ee9u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, \u00edt nh\u1ea5t l\u00e0 \u0111\u1ec3 c\u00f3 m\u1ed9t c\u00e1i nh\u00ecn kh\u00e1i qu\u00e1t v\u1ec1 m\u00f3n h\u00e0ng m\u00e0 m\u00ecnh … Continue reading ““H\u00f4 bi\u1ebfn” chi ph\u00ed – Th\u1ee7 thu\u1eadt m\u00e0 DN s\u1eed d\u1ee5ng \u0111\u1ec3 bi\u1ebfn t\u1ea5u l\u1ee3i nhu\u1eadn”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-476","post","type-post","status-publish","format-standard","hentry","category-dau-tu"],"_links":{"self":[{"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/posts\/476","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/comments?post=476"}],"version-history":[{"count":0,"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/posts\/476\/revisions"}],"wp:attachment":[{"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/media?parent=476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/categories?post=476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/robostock.vn\/web\/wp-json\/wp\/v2\/tags?post=476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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