{"id":21322,"date":"2023-12-06T02:38:38","date_gmt":"2023-12-06T02:38:38","guid":{"rendered":"https:\/\/masterskills.org\/blog\/residual-income-la-gi-cong-thuc-tinh-va-ung-dung.html"},"modified":"2023-12-22T04:54:40","modified_gmt":"2023-12-21T21:54:40","slug":"residual-income-la-gi-cong-thuc-tinh-va-ung-dung","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/residual-income-la-gi-cong-thuc-tinh-va-ung-dung.html","title":{"rendered":"Residual income l\u00e0 g\u00ec? C\u00f4ng th\u1ee9c t\u00ednh v\u00e0 \u1ee9ng d\u1ee5ng"},"content":{"rendered":"
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Residual income l\u00e0 g\u00ec? Residual income hay c\u00f2n g\u1ecdi l\u00e0 thu nh\u1eadp th\u1eb7ng d\u01b0 \u2013 l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m chuy\u00ean ng\u00e0nh th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong ng\u00e0nh Kinh t\u1ebf \u2013 T\u00e0i ch\u00ednh. H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u th\u00eam c\u00e1c th\u00f4ng tin v\u1ec1 Residual income qua th\u00f4ng tin b\u00ean d\u01b0\u1edbi \u0111\u1ec3 n\u1eafm b\u1eaft c\u00e1ch s\u1eed d\u1ee5ng thu\u1eadt ng\u1eef n\u00e0y m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c khi c\u1ea7n.<\/p>\n

Residual income l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

Thu nh\u1eadp th\u1eb7ng d\u01b0 (RI) c\u00f3 th\u1ec3 c\u00f3 ngh\u0129a kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o b\u1ed1i c\u1ea3nh. Khi xem x\u00e9t t\u00e0i ch\u00ednh doanh nghi\u1ec7p, thu nh\u1eadp th\u1eb7ng d\u01b0 l\u00e0 b\u1ea5t k\u1ef3 kho\u1ea3n th\u1eb7ng d\u01b0 n\u00e0o ki\u1ebfm \u0111\u01b0\u1ee3c t\u1eeb m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0 so v\u1edbi chi ph\u00ed c\u01a1 h\u1ed9i c\u1ee7a v\u1ed1n \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/p>\n

Tuy nhi\u00ean, trong b\u1ed1i c\u1ea3nh \u0111\u1ecbnh gi\u00e1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, thu nh\u1eadp th\u1eb7ng d\u01b0 \u0111\u1ec1 c\u1eadp \u0111\u1ebfn thu nh\u1eadp r\u00f2ng sau khi \u0111\u00e3 t\u00ednh to\u00e1n t\u1ea5t c\u1ea3 chi ph\u00ed trong vi\u1ec7c t\u1ea1o ra thu nh\u1eadp \u0111\u00f3.<\/p>\n

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\u201cThu nh\u1eadp th\u1eb7ng d\u01b0 Residual income c\u1ee7a c\u00f4ng ty l\u00e0 ph\u1ea7n v\u1ed1n c\u00f2n l\u1ea1i sau khi h\u1ecd \u0111\u00e3 ho\u00e0n th\u00e0nh t\u1ea5t c\u1ea3 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh.\u201d<\/strong><\/em><\/p>\n<\/blockquote>\n

\u00a0<\/p>\n

V\u00ec sao c\u1ea7n t\u00ednh to\u00e1n Thu nh\u1eadp th\u1eb7ng d\u01b0 (Residual income)?<\/strong><\/span><\/h2>\n

Khi nh\u1eafc \u0111\u1ebfn thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p hay c\u00e1 nh\u00e2n, b\u1ea1n s\u1ebd th\u01b0\u1eddng b\u1eaft g\u1eb7p kh\u00e1i ni\u1ec7m v\u1ec1 thu nh\u1eadp thu\u1ea7n (net income) l\u00e0 kh\u00e1i ni\u1ec7m th\u00f4ng d\u1ee5ng h\u01a1n. Kho\u1ea3n thu nh\u1eadp n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 th\u1ec3 hi\u1ec7n tr\u00ean c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean, lo\u1ea1i thu nh\u1eadp n\u00e0y ch\u1ec9 cho bi\u1ebft k\u1ebft qu\u1ea3 kinh doanh sau khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n n\u1ee3 m\u00e0 ch\u01b0a x\u00e9t \u0111\u1ebfn y\u1ebfu t\u1ed1 chi ph\u00ed v\u1ed1n c\u1ee7a ph\u1ea7n v\u1ed1n s\u1edf h\u1eefu.<\/p>\n

V\u00ec v\u1eady, thu nh\u1eadp th\u1eb7ng d\u01b0 (residual income) \u0111\u01b0\u1ee3c ra \u0111\u1eddi nh\u1eb1m ph\u1ee5c v\u1ee5 cho nhu c\u1ea7u so s\u00e1nh v\u00e0 x\u00e1c \u0111\u1ecbnh xem thu nh\u1eadp c\u00f3 th\u1ec3 b\u00f9 \u0111\u1eafp \u0111\u01b0\u1ee3c chi ph\u00ed c\u01a1 h\u1ed9i c\u1ee7a ph\u1ea7n v\u1ed1n g\u00f3p doanh nghi\u1ec7p (hay c\u00f2n g\u1ecdi l\u00e0 chi ph\u00ed v\u1ed1n ch\u1ee7) hay kh\u00f4ng.<\/p>\n

M\u1eb7t kh\u00e1c, \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, thu nh\u1eadp th\u1eb7ng d\u01b0 th\u1ec3 hi\u1ec7n kho\u1ea3n thu nh\u1eadp c\u00f2n l\u1ea1i sau khi tr\u1eeb t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n vay ph\u1ea3i tr\u1ea3 trong kho\u1ea3n th\u1eddi gian x\u00e1c \u0111\u1ecbnh.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh Thu nh\u1eadp th\u1eb7ng d\u01b0 (Residual income)<\/strong><\/span><\/h2>\n

C\u00e1ch t\u00ednh thu nh\u1eadp th\u1eb7ng d\u01b0 residual income l\u00e0 g\u00ec c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo t\u1eebng doanh nghi\u1ec7p. Sau \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 c\u00e1ch t\u00ednh m\u00e0 b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o:<\/p>\n

C\u00e1ch 1: Thu nh\u1eadp th\u1eb7ng d\u01b0 = Thu nh\u1eadp thu\u1ea7n \u2013 Chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. Trong \u0111\u00f3, chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng chi ph\u00ed c\u01a1 h\u1ed9i c\u1ee7a ph\u1ea7n v\u1ed1n g\u00f3p (hay t\u1ef7 l\u1ec7 l\u1ee3i t\u1ee9c y\u00eau c\u1ea7u) nh\u00e2n v\u1edbi gi\u00e1 tr\u1ecb c\u1ee7a ph\u1ea7n v\u1ed1n g\u00f3p.<\/p>\n

C\u00e1ch 2: Thu nh\u1eadp th\u1eb7ng d\u01b0 = Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u2013 (l\u1ee3i nhu\u1eadn y\u00eau c\u1ea7u t\u1ed1i thi\u1ec3u x t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng).<\/p>\n

C\u00e1ch 3: Thu nh\u1eadp th\u1eb7ng d\u01b0 = Thu nh\u1eadp thu\u1ea7n sau thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u2013 Chi ph\u00ed v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u2013 Chi ph\u00ed v\u1ed1n vay.<\/p>\n

C\u00e1ch 4: Thu nh\u1eadp th\u1eb7ng d\u01b0 = gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00f4ng ty \u2013 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a ph\u1ea7n v\u1ed1n g\u00f3p.<\/p>\n

\u1ee8ng d\u1ee5ng c\u1ee7a Thu nh\u1eadp th\u1eb7ng d\u01b0 (Residual income) trong t\u00e0i ch\u00ednh<\/strong><\/span><\/h2>\n

\u00dd ngh\u0129a c\u1ee7a residual income l\u00e0 g\u00ec \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 c\u00e1 nh\u00e2n?<\/strong><\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, thu nh\u1eadp th\u1eb7ng d\u01b0 \u0111\u01b0\u1ee3c xem l\u00e0 th\u01b0\u1edbc \u0111o \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua vi\u1ec7c t\u00ednh to\u00e1n l\u01b0\u1ee3ng ti\u1ec1n c\u00f2n l\u1ea1i sau khi tr\u1eeb t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed v\u1ed1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ea1o ra doanh thu. M\u1eb7t kh\u00e1c, thu nh\u1eadp th\u1eb7ng d\u01b0 c\u0169ng \u0111\u01b0\u1ee3c \u1ee9ng d\u1ee5ng \u0111\u1ec3 \u0111\u1ecbnh gi\u00e1 doanh nghi\u1ec7p trong m\u1ed9t hay nhi\u1ec1u giai \u0111o\u1ea1n.\u00a0<\/p>\n

C\u1ee5 th\u1ec3, c\u00f4ng ty c\u00f3 t\u1ec9 su\u1ea5t t\u0103ng tr\u01b0\u1edfng \u1ed5n \u0111\u1ecbnh trong nhi\u1ec1u n\u0103m th\u00ec c\u00e1ch t\u00ednh residual income m\u1ed9t giai \u0111o\u1ea1n l\u00e0:<\/p>\n

Gi\u00e1 tr\u1ecb n\u1ed9i t\u1ea1i c\u1ee7a doanh nghi\u1ec7p = gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a ph\u1ea7n v\u1ed1n g\u00f3p \u1edf th\u1eddi \u0111i\u1ec3m \u0111\u1ecbnh gi\u00e1 + gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a thu nh\u1eadp th\u1eb7ng d\u01b0 k\u00ec v\u1ecdng trong t\u01b0\u01a1ng lai.<\/p>\n

Trong \u0111\u00f3, ta c\u00f3 th\u1ec3 d\u1ef1 \u0111o\u00e1n gi\u00e1 tr\u1ecb thu nh\u1eadp th\u1eb7ng d\u01b0 trong t\u01b0\u01a1ng lai = l\u1ee3i nhu\u1eadn k\u1ef3 v\u1ecdng \u1edf n\u0103m t \u2013 (t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn y\u00eau c\u1ea7u * gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch n\u0103m t-1)<\/p>\n

\u0110\u1ed1i v\u1edbi m\u00f4 h\u00ecnh \u0111\u1ecbnh gi\u00e1 d\u1ef1a tr\u00ean thu nh\u1eadp th\u1eb7ng d\u01b0 nhi\u1ec1u giai \u0111o\u1ea1n, gi\u1ea3 \u0111\u1ecbnh \u0111\u1eb7t ra l\u00e0 c\u00f4ng ty s\u1ebd t\u0103ng tr\u01b0\u1edfng v\u1ed1n v\u00e0 l\u1ee3i nhu\u1eadn t\u1ed1t trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ed1 \u0111\u1ecbnh v\u00e0 t\u1ea1o ra c\u00e1c giai \u0111o\u1ea1n t\u0103ng tr\u01b0\u1edfng nh\u1ea5t \u0111\u1ecbnh. C\u00e1ch \u0111\u1ecbnh gi\u00e1 d\u1ef1a tr\u00ean thu nh\u1eadp th\u1eb7ng d\u01b0 nhi\u1ec1u giai \u0111o\u1ea1n bao g\u1ed3m 3 b\u01b0\u1edbc:<\/p>\n

B\u01b0\u1edbc 1: T\u00ednh gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch doanh nghi\u1ec7p tr\u00ean m\u1ed7i \u0111\u01a1n v\u1ecb c\u1ed5 ph\u1ea7n<\/p>\n

B\u01b0\u1edbc 2: T\u00ednh gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a m\u1ee9c t\u0103ng thu nh\u1eadp th\u1eb7ng d\u01b0 c\u1ee7a doanh nghi\u1ec7p trong giai \u0111o\u1ea1n t\u0103ng tr\u01b0\u1edfng m\u1ea1nh (giai \u0111o\u1ea1n 1)<\/p>\n

B\u01b0\u1edbc 3: T\u00ednh gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a m\u1ee9c t\u0103ng thu nh\u1eadp th\u1eb7ng d\u01b0 trong giai \u0111o\u1ea1n sau \u0111\u00f3 (giai \u0111o\u1ea1n 2)<\/p>\n

\u0110\u1ecbnh gi\u00e1 b\u1eb1ng vi\u1ec7c \u00e1p d\u1ee5ng ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p kh\u00f4ng\/\u00edt tr\u1ea3 c\u1ed5 t\u1ee9c v\u00e0 c\u00f3 d\u00f2ng ti\u1ec1n thu\u1ea7n d\u1ef1 ki\u1ebfn \u00e2m. Doanh nghi\u1ec7p kh\u00e1 ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c t\u00ednh to\u00e1n d\u1ef1a v\u00e0o d\u1eef li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/p>\n

Tuy nhi\u00ean, h\u1ea1n ch\u1ebf l\u00e0 c\u00e1ch t\u00ednh n\u00e0y c\u00f3 kh\u00e1 nhi\u1ec1u gi\u1ea3 \u0111\u1ecbnh v\u00e0 vi\u1ec7c t\u00ednh to\u00e1n s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u00f3 kh\u1ea3 n\u0103ng kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1ng tin c\u1eady trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p qu\u1ea3n tr\u1ecb kh\u00f4ng minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, vi\u1ec7c t\u00ednh to\u00e1n thu nh\u1eadp th\u1eb7ng d\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u0111\u1eb7c bi\u1ec7t c\u00f3 gi\u00e1 tr\u1ecb trong vi\u1ec7c x\u00e9t c\u00e1c kho\u1ea3n t\u00edn d\u1ee5ng c\u1ee7a ng\u01b0\u1eddi cho vay. C\u1ee5 th\u1ec3, n\u1ebfu ch\u1ec9 x\u00e9t \u0111\u1ebfn thu nh\u1eadp th\u00ec ng\u00e2n h\u00e0ng\/ \u0111\u01a1n v\u1ecb cho vay s\u1ebd kh\u00f4ng th\u1ea5y ch\u00ednh x\u00e1c \u0111\u01b0\u1ee3c kh\u1ea3 n\u0103ng chi tr\u1ea3 th\u1ef1c t\u1ebf c\u1ee7a ng\u01b0\u1eddi vay.\u00a0<\/p>\n

V\u00ed d\u1ee5 nh\u01b0 ng\u01b0\u1eddi vay c\u00f3 th\u00f4ng tin nh\u01b0 sau:<\/p>\n

Thu nh\u1eadp h\u00e0ng th\u00e1ng: 10 tri\u1ec7u
Kho\u1ea3n mu\u1ed1n vay: 20 tri\u1ec7u trong 5 th\u00e1ng, ngh\u0129a l\u00e0 m\u1ed7i th\u00e1ng ng\u01b0\u1eddi \u0111\u00f3 c\u1ea7n tr\u1ea3 g\u1ed1c \u00edt nh\u1ea5t 4 tri\u1ec7u<\/p>\n

N\u1ebfu ch\u1ec9 x\u00e9t d\u1eef li\u1ec7u \u0111\u1ebfn \u0111\u00e2y th\u00ec ng\u01b0\u1eddi n\u00e0y ho\u00e0n to\u00e0n c\u00f3 kh\u1ea3 n\u0103ng chi tr\u1ea3 cho kho\u1ea3n vay \u0111\u1ec1 ngh\u1ecb. Tuy nhi\u00ean, th\u1ef1c t\u1ebf n\u1ebfu ng\u01b0\u1eddi n\u00e0y \u0111ang c\u00f3 m\u1ed9t kho\u1ea3n n\u1ee3 kh\u00e1c c\u1ea7n tr\u1ea3 g\u1ed1c h\u00e0ng th\u00e1ng l\u00e0 7 tri\u1ec7u.<\/p>\n

Thu nh\u1eadp th\u1eb7ng d\u01b0 = thu nh\u1eadp h\u00e0ng th\u00e1ng \u2013 kho\u1ea3n vay n\u1ee3 \u0111ang c\u1ea7n tr\u1ea3 = 10 tri\u1ec7u \u2013 7 tri\u1ec7u = 3 tri\u1ec7u. V\u1edbi s\u1ef1 t\u00ednh to\u00e1n n\u00e0y, ng\u01b0\u1eddi vay n\u00e0y ho\u00e0n to\u00e0n kh\u00f4ng \u0111\u1ee7 kh\u1ea3 n\u0103ng chi tr\u1ea3 n\u1ee3 g\u1ed1c cho \u0111\u1ec1 xu\u1ea5t t\u00edn d\u1ee5ng tr\u00ean.<\/p>\n

Nh\u01b0 v\u1eady, vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp th\u1eb7ng d\u01b0 s\u1ebd gi\u00fap \u0111\u01a1n v\u1ecb cho vay ra quy\u1ebft \u0111\u1ecbnh ch\u00ednh x\u00e1c h\u01a1n trong vi\u1ec7c ph\u00ea duy\u1ec7t c\u00e1c kho\u1ea3n t\u00edn d\u1ee5ng v\u00e0 gi\u1ea3m r\u1ee7i ro n\u1ee3 x\u1ea5u. Ng\u01b0\u1eddi \u0111i vay sau khi hi\u1ec3u \u0111\u01b0\u1ee3c residual income l\u00e0 g\u00ec c\u0169ng s\u1ebd bi\u1ebft \u0111\u01b0\u1ee3c kh\u1ea3 n\u0103ng chi tr\u1ea3 \u0111\u1ec3 l\u00ean k\u1ebf ho\u1ea1ch c\u00e1c kho\u1ea3n vay ph\u00f9 h\u1ee3p kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh.<\/p>\n

H\u00e0 Ph\u01b0\u01a1ng<\/strong><\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n

<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

Residual income l\u00e0 g\u00ec? Residual income hay c\u00f2n g\u1ecdi l\u00e0 thu nh\u1eadp th\u1eb7ng d\u01b0 \u2013 l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m chuy\u00ean ng\u00e0nh th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong ng\u00e0nh Kinh t\u1ebf \u2013 T\u00e0i ch\u00ednh. H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u th\u00eam c\u00e1c th\u00f4ng tin v\u1ec1 Residual income qua th\u00f4ng tin b\u00ean d\u01b0\u1edbi \u0111\u1ec3 n\u1eafm b\u1eaft c\u00e1ch s\u1eed d\u1ee5ng thu\u1eadt ng\u1eef n\u00e0y m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c khi c\u1ea7n.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[429],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21322"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=21322"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21322\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=21322"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=21322"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=21322"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}