{"id":8666,"date":"2024-12-24T12:22:38","date_gmt":"2024-12-24T12:22:38","guid":{"rendered":"https:\/\/blog.ezworkapp.com\/index.php\/2024\/12\/24\/huong-dan-hach-toan-khi-doanh-nghiep-cho-thue-bat-dong-san-va-cac-giao-dich-lien-quan-den-tai-khoan-217-bat-dong-san-dau-tu\/"},"modified":"2024-12-24T12:22:38","modified_gmt":"2024-12-24T12:22:38","slug":"huong-dan-hach-toan-khi-doanh-nghiep-cho-thue-bat-dong-san-va-cac-giao-dich-lien-quan-den-tai-khoan-217-bat-dong-san-dau-tu","status":"publish","type":"post","link":"https:\/\/blog.ezworkapp.com\/index.php\/2024\/12\/24\/huong-dan-hach-toan-khi-doanh-nghiep-cho-thue-bat-dong-san-va-cac-giao-dich-lien-quan-den-tai-khoan-217-bat-dong-san-dau-tu\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n khi doanh nghi\u1ec7p cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n 217 (b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0)"},"content":{"rendered":"<div class=\"uk-panel uk-margin\" id=\"template-nJy84WMn#1\">\n<p>H\u1ecdc Excel Online c\u00f3 nh\u1eadn \u0111\u01b0\u1ee3c c\u00e2u h\u1ecfi t\u1eeb b\u1ea1n bachotter, m\u1ed9t h\u1ecdc vi\u00ean c\u1ee7a kh\u00f3a\u00a0<a href=\"https:\/\/hocexcel.online\/course\/detail\/kth101-ke-toan-tong-hop-tu-a-z\">K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u1eeb A \u0111\u1ebfn Z<\/a>\u00a0nh\u01b0 sau:\u00a0\u201cEm ph\u1ea3i d\u00f9ng t\u00e0i kho\u1ea3n n\u00e0o\u00a0\u0111\u1ec3 h\u1ea1ch to\u00e1n khi doanh nghi\u1ec7p cho thu\u00ea B\u1ea5t\u00a0\u0111\u1ed9ng s\u1ea3n\u00a0\u0111\u1ea7u t\u01b0\u00a0\u1ea1? T\u00e0i kho\u1ea3n n\u00e0y c\u00f2n hay\u00a0\u0111\u01b0\u1ee3c d\u00f9ng\u00a0\u0111\u1ec3 h\u1ea1ch to\u00e1n trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o\u00a0\u1ea1?\u201d B\u00e0i vi\u1ebft n\u00e0y s\u1ebd h\u01b0\u1edbng d\u1eabn\u00a0h\u1ea1ch to\u00e1n khi doanh nghi\u1ec7p cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n 217 (b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0).<\/p>\n<p>C\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u 39, kho\u1ea3n 3, TH\u00d4NG T\u01af 200\/2014\/TT-BTC, m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 217 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-27179 aligncenter\" src=\"http:\/\/blog.ezworkapp.com\/wp-content\/uploads\/2024\/12\/2019-03-06-16_23_52-window-1.png\" width=\"619\" height=\"347\" title=\"2019-03-06-16_23_52-window-1\"><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_61 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Xem nhanh<\/p>\n<p><label for=\"ez-toc-cssicon-toggle-item-676aa78d5e993\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><\/span><\/span><\/label><\/p>\n<nav>\n<ul class=\"ez-toc-list ez-toc-list-level-1 \">\n<li class=\"ez-toc-page-1 ez-toc-heading-level-1\"><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/blog.hocexcel.online\/huong-dan-hach-toan-khi-doanh-nghiep-cho-thue-bat-dong-san-va-cac-giao-dich-lien-quan-den-tai-khoan-217-bat-dong-san-dau-tu.html#Khi_mua_Bat_dong_san_dau_tu\" title=\"Khi mua B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0\">Khi mua B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-1\"><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/blog.hocexcel.online\/huong-dan-hach-toan-khi-doanh-nghiep-cho-thue-bat-dong-san-va-cac-giao-dich-lien-quan-den-tai-khoan-217-bat-dong-san-dau-tu.html#BDS_dau_tu_hinh_thanh_do_xay_dung_co_ban_hoan_thanh_ban_giao\" title=\"B\u0110S \u0111\u1ea7u t\u01b0 h\u00ecnh th\u00e0nh do x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u00e0n th\u00e0nh b\u00e0n giao\">B\u0110S \u0111\u1ea7u t\u01b0 h\u00ecnh th\u00e0nh do x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u00e0n th\u00e0nh b\u00e0n giao<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-1\"><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/blog.hocexcel.online\/huong-dan-hach-toan-khi-doanh-nghiep-cho-thue-bat-dong-san-va-cac-giao-dich-lien-quan-den-tai-khoan-217-bat-dong-san-dau-tu.html#Khi_chuyen_tu_bat_dong_san_chu_so_huu_su_dung_hoac_hang_ton_kho_thanh_BDSDT_can_cu_vao_ho_so_chuyen_doi_muc_dich_su_dung\" title=\"Khi chuy\u1ec3n t\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng ho\u1eb7c h\u00e0ng t\u1ed3n kho th\u00e0nh B\u0110S\u0110T, c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng\">Khi chuy\u1ec3n t\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng ho\u1eb7c h\u00e0ng t\u1ed3n kho th\u00e0nh B\u0110S\u0110T, c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng<\/a><\/li>\n<\/ul>\n<\/nav>\n<\/div>\n<h1><span class=\"ez-toc-section\" id=\"Khi_mua_Bat_dong_san_dau_tu\"><\/span>Khi mua B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p style=\"font-weight: 400\">a) Tr\u01b0\u1eddng h\u1ee3p mua tr\u1ea3 ti\u1ec1n ngay, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 217 \u2013 B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/p>\n<p style=\"font-weight: 400\">C\u00f3 c\u00e1c TK 111, 112.<\/p>\n<div class=\"code-block code-block-1\" style=\"margin: 8px 0;clear: both\">\n<div class=\"ad-inserterpro\">\n<a href=\"https:\/\/hocexcel.online\/course\/preview\/ex101-excel-tu-co-ban-den-chuyen-gia-danh-cho-nguoi-di-lam\"><br \/>\n<img decoding=\"async\" src=\"http:\/\/blog.ezworkapp.com\/wp-content\/uploads\/2024\/12\/ex101_92019-nho-804.gif\" title=\"ex101_92019-nho-804\"><br \/>\n<\/a>\n<\/div>\n<\/div>\n<p style=\"font-weight: 400\">Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec nguy\u00ean gi\u00e1 B\u0110S\u0110T bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/p>\n<p style=\"font-weight: 400\">b) Mua B\u0110S\u0110T theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm:<\/p>\n<p style=\"font-weight: 400\">\u2013 Ghi nh\u1eadn B\u0110S\u0110T \u0111\u01b0\u1ee3c mua, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ph\u00e1p kh\u1ea5u tr\u1eeb, ghi:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 217 \u2013 B\u0110S \u0111\u1ea7u t\u01b0 (theo gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm t\u00ednh b\u1eb1ng s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa T\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n tr\u1eeb (-) Gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o)<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/p>\n<p style=\"font-weight: 400\">C\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/p>\n<p style=\"font-weight: 400\">Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec nguy\u00ean gi\u00e1 B\u0110S\u0110T bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/p>\n<p style=\"font-weight: 400\">\u2013 H\u00e0ng k\u1ef3, t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 s\u1ed1 l\u00e3i ph\u1ea3i tr\u1ea3 v\u1ec1 vi\u1ec7c mua B\u0110S\u0110T theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, ghi:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/p>\n<p style=\"font-weight: 400\">C\u00f3 TK 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/p>\n<p style=\"font-weight: 400\">\u2013 Khi thanh to\u00e1n ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n, ghi:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/p>\n<p style=\"font-weight: 400\">C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (ph\u1ea7n chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng do thanh to\u00e1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u2013 N\u1ebfu c\u00f3)<\/p>\n<p style=\"font-weight: 400\">C\u00f3 c\u00e1c TK 111, 112,\u2026<\/p>\n<h1><span class=\"ez-toc-section\" id=\"BDS_dau_tu_hinh_thanh_do_xay_dung_co_ban_hoan_thanh_ban_giao\"><\/span>B\u0110S \u0111\u1ea7u t\u01b0 h\u00ecnh th\u00e0nh do x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u00e0n th\u00e0nh b\u00e0n giao<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p style=\"font-weight: 400\">\u2013 Khi ph\u00e1t sinh chi ph\u00ed x\u00e2y d\u1ef1ng B\u0110S\u0110T, c\u0103n c\u1ee9 v\u00e0o c\u00e1c t\u00e0i li\u1ec7u v\u00e0 ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan, k\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0o b\u00ean N\u1ee3 TK 241 \u201cXDCB d\u1edf dang\u201d (t\u01b0\u01a1ng t\u1ef1 nh\u01b0 x\u00e2y d\u1ef1ng TSC\u0110 h\u1eefu h\u00ecnh, xem gi\u1ea3i th\u00edch t\u00e0i kho\u1ea3n 211 \u201cTSC\u0110 h\u1eefu h\u00ecnh\u201d).<\/p>\n<p style=\"font-weight: 400\">\u2013 Khi giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 XDCB ho\u00e0n th\u00e0nh b\u00e0n giao chuy\u1ec3n t\u00e0i s\u1ea3n \u0111\u1ea7u t\u01b0 th\u00e0nh B\u0110S \u0111\u1ea7u t\u01b0, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 b\u00e0n giao, ghi:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 217 \u2013 B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/p>\n<p style=\"font-weight: 400\">C\u00f3 TK 241 \u2013 XDCB d\u1edf dang.<\/p>\n<h1><span class=\"ez-toc-section\" id=\"Khi_chuyen_tu_bat_dong_san_chu_so_huu_su_dung_hoac_hang_ton_kho_thanh_BDSDT_can_cu_vao_ho_so_chuyen_doi_muc_dich_su_dung\"><\/span>Khi chuy\u1ec3n t\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng ho\u1eb7c h\u00e0ng t\u1ed3n kho th\u00e0nh B\u0110S\u0110T, c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p style=\"font-weight: 400\">a) Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i TSC\u0110 th\u00e0nh B\u0110S\u0110T:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 217 \u2013 B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/p>\n<p style=\"font-weight: 400\">C\u00f3 TK 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh, ho\u1eb7c<\/p>\n<p style=\"font-weight: 400\">C\u00f3 TK 213 \u2013 TSC\u0110 v\u00f4 h\u00ecnh.<\/p>\n<p style=\"font-weight: 400\">\u0110\u1ed3ng th\u1eddi k\u1ebft chuy\u1ec3n s\u1ed1 hao m\u00f2n lu\u1ef9 k\u1ebf, ghi:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 c\u00e1c TK 2141, 2143<\/p>\n<p style=\"font-weight: 400\">C\u00f3 TK 2147 \u2013 Hao m\u00f2n B\u0110S\u0110T (n\u1ebfu B\u0110S\u0110T \u0111\u1ec3 cho thu\u00ea)<\/p>\n<p style=\"font-weight: 400\">C\u00f3 TK 217 \u2013 B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0(n\u1ebfu B\u0110S\u0110T n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1).<\/p>\n<p style=\"font-weight: 400\">b) Khi chuy\u1ec3n t\u1eeb h\u00e0ng t\u1ed3n kho th\u00e0nh B\u0110S\u0110T, c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, ghi:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 217 \u2013 B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/p>\n<p style=\"font-weight: 400\">C\u00f3 c\u00e1c TK 1557, 1567.<\/p>\n<p style=\"font-weight: 400\">N\u1ebfu B\u0110S\u0110T d\u00f9ng \u0111\u1ec3 cho thu\u00ea, k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh. N\u1ebfu n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1, k\u1ebf to\u00e1n kh\u00f4ng tr\u00edch kh\u1ea5u hao m\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a B\u0110S\u0110T. N\u1ebfu s\u1ed1 t\u1ed5n th\u1ea5t do gi\u1ea3m gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tin c\u1eady, k\u1ebf to\u00e1n ghi nh\u1eadn kho\u1ea3n t\u1ed5n th\u1ea5t v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u00e0 ghi gi\u1ea3m nguy\u00ean gi\u00e1 B\u0110S\u0110T.<\/p>\n<p style=\"font-weight: 400\">3.4. Khi \u0111i thu\u00ea t\u00e0i ch\u00ednh v\u1edbi m\u1ee5c \u0111\u00edch \u0111\u1ec3 cho thu\u00ea theo m\u1ed9t ho\u1eb7c nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng thu\u00ea ho\u1ea1t \u0111\u1ed9ng, n\u1ebfu t\u00e0i s\u1ea3n thu\u00ea \u0111\u00f3 tho\u1ea3 m\u00e3n ti\u00eau chu\u1ea9n l\u00e0 B\u0110S\u0110T:<\/p>\n<p style=\"font-weight: 400\">a) C\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 217 \u2013 B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/p>\n<p style=\"font-weight: 400\">C\u00f3 c\u00e1c TK 111, 112, 3412.<\/p>\n<p style=\"font-weight: 400\">(K\u1ebf to\u00e1n thanh to\u00e1n ti\u1ec1n thu\u00ea khi nh\u1eadn Ho\u00e1 \u0111\u01a1n thu\u00ea t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i t\u00e0i kho\u1ea3n 212 \u201cTSC\u0110 thu\u00ea t\u00e0i ch\u00ednh\u201d).<\/p>\n<p style=\"font-weight: 400\">b) Khi h\u1ebft h\u1ea1n thu\u00ea t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh<\/p>\n<p style=\"font-weight: 400\">\u2013 N\u1ebfu tr\u1ea3 l\u1ea1i B\u0110S\u0110T thu\u00ea t\u00e0i ch\u00ednh \u0111ang ph\u00e2n lo\u1ea1i l\u00e0 B\u0110S\u0110T, ghi:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 2147 \u2013 Hao m\u00f2n B\u0110S\u0110T<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa nguy\u00ean gi\u00e1 B\u0110S \u0111\u1ea7u t\u01b0 thu\u00ea v\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf)<\/p>\n<p style=\"font-weight: 400\">C\u00f3 TK 217 \u2013 B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (nguy\u00ean gi\u00e1).<\/p>\n<p style=\"font-weight: 400\">\u2013 N\u1ebfu mua l\u1ea1i B\u0110S\u0110T thu\u00ea t\u00e0i ch\u00ednh \u0111ang ph\u00e2n lo\u1ea1i l\u00e0 B\u0110S\u0110T \u0111\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u1ea7u t\u01b0, ghi t\u0103ng nguy\u00ean gi\u00e1 B\u0110S\u0110T s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 th\u00eam, ghi:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 217 \u2013 B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/p>\n<p style=\"font-weight: 400\">C\u00f3 c\u00e1c TK 111, 112,\u2026<\/p>\n<p style=\"font-weight: 400\">\u2013 N\u1ebfu mua l\u1ea1i b\u1ea5t \u0111\u1ed9ng s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh \u0111ang ph\u00e2n lo\u1ea1i l\u00e0 B\u0110S\u0110T \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p th\u00ec ph\u1ea3i ph\u00e2n lo\u1ea1i l\u1ea1i th\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng, ghi:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 211 \u2013 TSC\u0110 h\u1eefu h\u00ecnh, ho\u1eb7c<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 213 \u2013 TSC\u0110 v\u00f4 h\u00ecnh<\/p>\n<p style=\"font-weight: 400\">C\u00f3 TK 217 \u2013 B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/p>\n<p style=\"font-weight: 400\">C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 th\u00eam).<\/p>\n<p style=\"font-weight: 400\">\u0110\u1ed3ng th\u1eddi k\u1ebft chuy\u1ec3n s\u1ed1 hao m\u00f2n lu\u1ef9 k\u1ebf, ghi:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 2147 \u2013 Hao m\u00f2n B\u0110S\u0110T<\/p>\n<p style=\"font-weight: 400\">C\u00f3 c\u00e1c TK 2141, 2143.<\/p>\n<p style=\"font-weight: 400\">3.5. Khi ph\u00e1t sinh chi ph\u00ed sau ghi nh\u1eadn ban \u0111\u1ea7u c\u1ee7a B\u0110S\u0110T, n\u1ebfu tho\u1ea3 m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 ho\u1eb7c bao g\u1ed3m trong ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu c\u00e1c chi ph\u00ed c\u1ea7n thi\u1ebft s\u1ebd ph\u00e1t sinh \u0111\u1ec3 \u0111\u01b0a B\u0110S\u0110T t\u1edbi tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng ho\u1ea1t \u0111\u1ed9ng th\u00ec \u0111\u01b0\u1ee3c ghi t\u0103ng nguy\u00ean gi\u00e1 B\u0110S\u0110T:<\/p>\n<p style=\"font-weight: 400\">\u2013 T\u1eadp h\u1ee3p chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u (n\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o B\u0110S\u0110T) th\u1ef1c t\u1ebf ph\u00e1t sinh, ghi:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 241 \u2013 XDCB d\u1edf dang<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/p>\n<p style=\"font-weight: 400\">C\u00f3 c\u00e1c TK 111, 112, 152, 331,\u2026<\/p>\n<p style=\"font-weight: 400\">\u2013 Khi k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng n\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o,\u2026 B\u0110S\u0110T, b\u00e0n giao ghi t\u0103ng nguy\u00ean gi\u00e1 B\u0110S\u0110T, ghi:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 217 \u2013 B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/p>\n<p style=\"font-weight: 400\">C\u00f3 TK 241 \u2013 XDCB d\u1edf dang.<\/p>\n<p style=\"font-weight: 400\">3.6. K\u1ebf to\u00e1n b\u00e1n, thanh l\u00fd B\u0110S\u0110T<\/p>\n<p style=\"font-weight: 400\">a) Ghi nh\u1eadn doanh thu b\u00e1n, thanh l\u00fd B\u0110S\u0110T:<\/p>\n<p style=\"font-weight: 400\">\u2013 Tr\u01b0\u1eddng h\u1ee3p t\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n, thanh l\u00fd B\u0110S\u0110T, ghi:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 c\u00e1c TK 111, 112, 131 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n<p style=\"font-weight: 400\">C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (5117) (gi\u00e1 b\u00e1n thanh l\u00fd ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/p>\n<p style=\"font-weight: 400\">C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/p>\n<p style=\"font-weight: 400\">\u2013 Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n, thanh l\u00fd B\u0110S\u0110T, doanh thu bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p. \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p v\u00e0 ghi gi\u1ea3m doanh thu, ghi:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/p>\n<p style=\"font-weight: 400\">C\u00f3 TK 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/p>\n<p style=\"font-weight: 400\">b) K\u1ebf to\u00e1n ghi gi\u1ea3m nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a B\u0110S\u0110T \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1n, thanh l\u00fd, ghi:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 214 \u2013 Hao m\u00f2n TSC\u0110 (2147 \u2013 Hao m\u00f2n B\u0110S \u0111\u1ea7u t\u01b0 \u2013 n\u1ebfu c\u00f3)<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a B\u0110S \u0111\u1ea7u t\u01b0)<\/p>\n<p style=\"font-weight: 400\">C\u00f3 TK 217 \u2013 B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (nguy\u00ean gi\u00e1 c\u1ee7a B\u0110S \u0111\u1ea7u t\u01b0).<\/p>\n<p style=\"font-weight: 400\">3.7. K\u1ebf to\u00e1n cho thu\u00ea B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/p>\n<p style=\"font-weight: 400\">a) Ghi nh\u1eadn doanh thu t\u1eeb vi\u1ec7c cho thu\u00ea B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 c\u00e1c TK 111, 112, 131<\/p>\n<p style=\"font-weight: 400\">C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 (5117).<\/p>\n<p style=\"font-weight: 400\">b) Ghi nh\u1eadn gi\u00e1 v\u1ed1n B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 cho thu\u00ea<\/p>\n<p style=\"font-weight: 400\">\u2013 Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 t\u1eadp h\u1ee3p \u0111\u1ee7 gi\u00e1 v\u1ed1n B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, ghi:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n<p style=\"font-weight: 400\">C\u00f3 TK 214 \u2013 Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf (2147)<\/p>\n<p style=\"font-weight: 400\">C\u00f3 c\u00e1c TK 111, 112, 331\u2026<\/p>\n<p style=\"font-weight: 400\">\u2013 Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a t\u1eadp h\u1ee3p \u0111\u1ee7 gi\u00e1 v\u1ed1n c\u1ee7a B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 do m\u1ed9t ph\u1ea7n d\u1ef1 \u00e1n ch\u01b0a ho\u00e0n th\u00e0nh (cho thu\u00ea cu\u1ed1n chi\u1ebfu), k\u1ebf to\u00e1n ph\u1ea3i \u01b0\u1edbc t\u00ednh gi\u00e1 v\u1ed1n cho thu\u00ea t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc t\u00ednh gi\u00e1 v\u1ed1n khi b\u00e1n th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n<p style=\"font-weight: 400\">3.7. K\u1ebf to\u00e1n chuy\u1ec3n B\u0110S\u0110T th\u00e0nh h\u00e0ng t\u1ed3n kho ho\u1eb7c th\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng:<\/p>\n<p style=\"font-weight: 400\">a) Tr\u01b0\u1eddng h\u1ee3p B\u0110S\u0110T chuy\u1ec3n th\u00e0nh h\u00e0ng t\u1ed3n kho khi ch\u1ee7 s\u1edf h\u1eefu c\u00f3 quy\u1ebft \u0111\u1ecbnh s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o n\u00e2ng c\u1ea5p \u0111\u1ec3 b\u00e1n:<\/p>\n<p style=\"font-weight: 400\">\u2013 Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p B\u0110S\u0110T \u0111\u1ec3 b\u00e1n, k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a B\u0110S\u0110T v\u00e0o TK 156 \u201cH\u00e0ng ho\u00e1\u201d, ghi:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 156 \u2013 H\u00e0ng ho\u00e1 (TK 1567 \u2013 Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a B\u0110S\u0110T)<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 214 \u2013 Hao m\u00f2n TSC\u0110 (2147) (s\u1ed1 hao m\u00f2n lu\u1ef9 k\u1ebf \u2013 n\u1ebfu c\u00f3)<\/p>\n<p style=\"font-weight: 400\">C\u00f3 TK 217 \u2013 B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (nguy\u00ean gi\u00e1).<\/p>\n<p style=\"font-weight: 400\">\u2013 Khi ph\u00e1t sinh c\u00e1c chi ph\u00ed s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p tri\u1ec3n khai cho m\u1ee5c \u0111\u00edch b\u00e1n, ghi:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n<p style=\"font-weight: 400\">C\u00f3 c\u00e1c TK 111, 112, 152, 334, 331,\u2026<\/p>\n<p style=\"font-weight: 400\">\u2013 Khi k\u1ebft th\u00fac giai \u0111o\u1ea1n s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p tri\u1ec3n khai cho m\u1ee5c \u0111\u00edch b\u00e1n, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed ghi t\u0103ng gi\u00e1 g\u1ed1c h\u00e0ng ho\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1edd b\u00e1n, ghi:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 156 \u2013 H\u00e0ng ho\u00e1 (1567)<\/p>\n<p style=\"font-weight: 400\">C\u00f3 TK 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n<p style=\"font-weight: 400\">b) Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n B\u0110S\u0110T th\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng, ghi:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 c\u00e1c TK 211, 213<\/p>\n<p style=\"font-weight: 400\">C\u00f3 TK 217 \u2013 B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0.<\/p>\n<p style=\"font-weight: 400\">\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 2147 \u2013 Hao m\u00f2n B\u0110S\u0110T (n\u1ebfu c\u00f3)<\/p>\n<p style=\"font-weight: 400\">C\u00f3 c\u00e1c TK 2141, 2143.<\/p>\n<p style=\"font-weight: 400\">3.8. \u0110\u1ed1i v\u1edbi B\u0110S\u0110T n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1, k\u1ebf to\u00e1n kh\u00f4ng tr\u00edch kh\u1ea5u hao m\u00e0 th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh t\u1ed5n th\u1ea5t do gi\u1ea3m gi\u00e1 tr\u1ecb (t\u01b0\u01a1ng t\u1ef1 nh\u01b0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n). N\u1ebfu kho\u1ea3n t\u1ed5n th\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e1ng tin c\u1eady, ghi:<\/p>\n<p style=\"font-weight: 400\">N\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n<p style=\"font-weight: 400\">C\u00f3 TK 217 \u2013 B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0.<\/p>\n<p style=\"font-weight: 400\">:-):-):-):-):-):-):-):-):-):-):-):-):-):-):-):-):-):-):-):-):-):-)<\/p>\n<p><em>Ch\u00fac c\u00e1c b\u1ea1n h\u1ecdc vui v\u1edbi H\u1ecdc Excel Online!<\/em><\/p>\n<p><em>M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft\u00a0b\u1ed5 \u00edch v\u1ec1 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n:<\/em><\/p>\n<p><em><a href=\"http:\/\/blog.ezworkapp.com\/lap-bao-cao-tai-chinh-nam-chinh-xac-nhat.html\">H\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/a><\/em><\/p>\n<p><em><a href=\"http:\/\/blog.ezworkapp.com\/huong-dan-lap-bao-cao-tai-chinh-giua-nien-do-nam-2019.html\">H\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/a><\/em><\/p>\n<\/div>\n<div class=\"uk-panel uk-margin uk-width-xlarge\">\n<p>Click \u0111\u0103ng k\u00fd h\u1ecdc t\u1ea1i:<\/p>\n<p><a href=\"http:\/\/blog.ezworkapp.com\/khoa-hoc\" target=\"_blank\" rel=\"noopener\">T\u1ea5t c\u1ea3 kho\u00e1 h\u1ecdc\u00a0<span>\ud83d\udcd6<\/span><\/a><\/p>\n<p><a href=\"http:\/\/blog.ezworkapp.com\/huong-dan-kich-hoat-khoa-hoc-tai-hoc-excel-online.html\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn k\u00edch ho\u1ea1t<\/a><\/p>\n<p>HKD H\u1ecdc Excel Online<br \/>S\u1ed1 \u0110K: 17A80048102<\/p>\n<\/div>\n<div class=\"uk-panel uk-text-small uk-margin uk-margin-remove-bottom uk-text-center\">\n<p>\u00a9  document.currentScript.insertAdjacentHTML(&#8216;afterend&#8217;, &#8221; + new Intl.DateTimeFormat(document.documentElement.lang, {year: &#8216;numeric&#8217;}).format() + &#8221;);  H\u1ecdc Excel Online. All rights reserved.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"ad-inserterpro\">\n<a href=\"https:\/\/hocexcel.online\/course\/preview\/ex101-excel-tu-co-ban-den-chuyen-gia-danh-cho-nguoi-di-lam\"><br \/>\n<img decoding=\"async\" src=\"http:\/\/blog.ezworkapp.com\/wp-content\/uploads\/2024\/12\/ex101_92019-nho-804.gif\"><br \/>\n<\/a>\n<\/div>\n","protected":false},"author":1,"featured_media":8667,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-8666","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excel-co-ban"],"_links":{"self":[{"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/posts\/8666","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/comments?post=8666"}],"version-history":[{"count":0,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/posts\/8666\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/media\/8667"}],"wp:attachment":[{"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/media?parent=8666"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/categories?post=8666"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/tags?post=8666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}