{"id":21623,"date":"2023-12-06T02:49:18","date_gmt":"2023-12-06T02:49:18","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-don-tich-accrued-expense-la-gi-trong-ke-toan.html"},"modified":"2023-12-22T04:55:47","modified_gmt":"2023-12-21T21:55:47","slug":"chi-phi-don-tich-accrued-expense-la-gi-trong-ke-toan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-don-tich-accrued-expense-la-gi-trong-ke-toan.html","title":{"rendered":"Chi ph\u00ed d\u1ed3n t\u00edch Accrued Expense l\u00e0 g\u00ec trong k\u1ebf to\u00e1n?"},"content":{"rendered":"<div class=\"entry-content\">\n<figure class=\"wp-block-image size-large\"><\/figure>\n<p>Chi ph\u00ed d\u1ed3n t\u00edch Accrued Expense l\u00e0 g\u00ec? Theo ng\u00f4n ng\u1eef k\u1ebf to\u00e1n, Accrued Expense l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh m\u1eb7c d\u00f9 ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/p>\n<p>B\u00e2y gi\u1edd, b\u1ea1n c\u00f3 th\u1ec3 c\u00f3 r\u1ea5t nhi\u1ec1u c\u00e2u h\u1ecfi.<\/p>\n<p>Nh\u1eefng lo\u1ea1i chi ph\u00ed n\u00e0o kh\u00e1c \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed d\u1ed3n t\u00edch? T\u1ea7m quan tr\u1ecdng c\u1ee7a chi ph\u00ed d\u1ed3n t\u00edch l\u00e0 g\u00ec? H\u00e3y \u0111i t\u00ecm c\u00e2u tr\u1ea3 l\u1eddi qua n\u1ed9i dung sau nh\u00e9.<\/p>\n<h2><span id=\"Dieu_gi_duoc_coi_la_mot_khoan_chi_phi_don_tich\"><strong>\u0110i\u1ec1u g\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed d\u1ed3n t\u00edch?<\/strong><\/span><\/h2>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 L\u00e3i d\u1ef1 thu \u0111\u1ec1 c\u1eadp \u0111\u1ebfn kho\u1ea3n chi ph\u00ed l\u00e3i vay \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o m\u1ed9t kho\u1ea3n vay, tr\u00e1i phi\u1ebfu ho\u1eb7c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n.<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ho\u1eb7c ti\u1ec1n th\u01b0\u1edfng c\u1ee7a nh\u00e2n vi\u00ean.<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Chi ph\u00ed ti\u1ec7n \u00edch nh\u01b0 \u0111i\u1ec7n, n\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n cho \u0111\u1ebfn th\u00e1ng sau.<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00e1c quy\u1ec1n l\u1ee3i nh\u01b0 l\u01b0\u01a1ng \u1ed1m, ngh\u1ec9 ph\u00e9p kh\u00f4ng s\u1eed d\u1ee5ng, th\u1eddi gian ngh\u1ec9 c\u00e1 nh\u00e2n v\u00e0 c\u00e1c lo\u1ea1i ph\u00fac l\u1ee3i kh\u00e1c m\u00e0 nh\u00e2n vi\u00ean \u0111\u00e3 ki\u1ebfm \u0111\u01b0\u1ee3c, nh\u01b0ng s\u1ebd \u0111\u01b0\u1ee3c tr\u1ea3 v\u00e0o m\u1ed9t ng\u00e0y sau \u0111\u00f3.<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 B\u1ea5t k\u1ef3 d\u1ecbch v\u1ee5 n\u00e0o m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 nh\u1eadn, ch\u1eb3ng h\u1ea1n nh\u01b0 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n v\u00e0 nh\u00e0 t\u01b0 v\u1ea5n ch\u01b0a g\u1eedi h\u00f3a \u0111\u01a1n.<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 V\u1eadt t\u01b0, thi\u1ebft b\u1ecb ch\u01b0a thanh to\u00e1n ho\u1eb7c b\u1ea5t k\u1ef3 h\u00e0ng h\u00f3a mua n\u00e0o kh\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c giao nh\u01b0ng nh\u00e0 cung c\u1ea5p ch\u01b0a g\u1eedi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng\u2026<\/p>\n<blockquote>\n<p><em><strong>\u201cChi ph\u00ed d\u1ed3n t\u00edch \u0111\u01b0\u1ee3c coi l\u00e0 n\u1ee3 ng\u1eafn h\u1ea1n v\u00ec kho\u1ea3n thanh to\u00e1n th\u01b0\u1eddng \u0111\u1ebfn h\u1ea1n trong v\u00f2ng m\u1ed9t n\u0103m k\u1ec3 t\u1eeb ng\u00e0y giao d\u1ecbch (c\u00f3 ngh\u0129a l\u00e0 ng\u00e0y ghi tr\u00ean h\u00f3a \u0111\u01a1n, kh\u00f4ng ph\u1ea3i l\u00e0 ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n).\u201d<\/strong><\/em><\/p>\n<\/blockquote>\n<h2><span id=\"Ke_toan_tien_mat_so_voi_ke_toan_don_tich\"><strong>K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t so v\u1edbi k\u1ebf to\u00e1n d\u1ed3n t\u00edch<\/strong><\/span><\/h2>\n<p>K\u1ebf to\u00e1n d\u1ed3n t\u00edch \u0111\u1ec1 c\u1eadp \u0111\u1ebfn ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 theo d\u00f5i l\u1ee3i nhu\u1eadn, doanh thu v\u00e0 chi ph\u00ed c\u1ee7a m\u1ed9t c\u00f4ng ty. K\u1ebf to\u00e1n d\u1ed3n t\u00edch c\u0169ng gi\u00fap t\u00ednh to\u00e1n ch\u00ednh x\u00e1c h\u01a1n, v\u00ec n\u00f3 t\u00ednh \u0111\u1ebfn t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed \u2014 nh\u1eefng chi ph\u00ed \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc c\u0169ng nh\u01b0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/p>\n<p>H\u01a1n n\u1eefa, k\u1ebf to\u00e1n d\u1ed3n t\u00edch c\u00f3 th\u1ec3 cho ph\u00e9p m\u1ed9t c\u00f4ng ty hi\u1ec3u r\u00f5 h\u01a1n c\u00e1c giao d\u1ecbch trong qu\u00e1 kh\u1ee9, hi\u1ec7n t\u1ea1i v\u00e0 t\u01b0\u01a1ng lai c\u1ee7a m\u00ecnh cho m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n. Cu\u1ed1i c\u00f9ng, k\u1ebf to\u00e1n d\u1ed3n t\u00edch c\u00f3 th\u1ec3 gi\u00fap m\u1ed9t doanh nghi\u1ec7p hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh, c\u0169ng nh\u01b0 d\u1ef1 \u0111o\u00e1n t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh trong t\u01b0\u01a1ng lai.<\/p>\n<p>K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t kh\u00e1c v\u1edbi k\u1ebf to\u00e1n d\u1ed3n t\u00edch \u1edf ph\u01b0\u01a1ng ph\u00e1p ghi ch\u00e9p c\u00e1c giao d\u1ecbch. Trong tr\u01b0\u1eddng h\u1ee3p k\u1ebf to\u00e1n d\u1ed3n t\u00edch ghi l\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch (t\u1ed5ng chi ph\u00ed, l\u1ee3i nhu\u1eadn v\u00e0 doanh thu) ph\u1ea3n \u00e1nh c\u00e1c s\u1ef1 ki\u1ec7n trong qu\u00e1 kh\u1ee9, hi\u1ec7n t\u1ea1i v\u00e0 t\u01b0\u01a1ng lai, k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t th\u01b0\u1eddng ch\u1ec9 ghi l\u1ea1i c\u00e1c giao d\u1ecbch d\u1eabn \u0111\u1ebfn trao \u0111\u1ed5i ti\u1ec1n m\u1eb7t.<\/p>\n<p>K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t c\u00f3 th\u1ec3 h\u1eefu \u00edch \u0111\u1ec3 ghi ch\u00e9p c\u00e1c trao \u0111\u1ed5i ti\u1ec1n m\u1eb7t m\u1ed9t c\u00e1ch ch\u1eb7t ch\u1ebd, m\u1eb7c d\u00f9 n\u00f3 c\u00f3 th\u1ec3 c\u00f3 kh\u1ea3 n\u0103ng d\u1eabn \u0111\u1ebfn vi\u1ec7c tr\u00ecnh b\u00e0y kh\u00f4ng ch\u00ednh x\u00e1c s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n, thu nh\u1eadp, l\u00e3i ho\u1eb7c l\u1ed7.<\/p>\n<p>V\u1eady s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t v\u00e0 k\u1ebf to\u00e1n d\u1ed3n t\u00edch Accrued Expense l\u00e0 g\u00ec? N\u00f3 ch\u1ee7 y\u1ebfu li\u00ean quan \u0111\u1ebfn th\u1eddi gian:<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t ch\u1ec9 ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed khi ti\u1ec1n \u0111\u01b0\u1ee3c trao tay.<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 K\u1ebf to\u00e1n d\u1ed3n t\u00edch ghi nh\u1eadn doanh thu khi n\u00f3 ph\u00e1t sinh nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n.<\/p>\n<p>Chi ph\u00ed d\u1ed3n t\u00edch l\u00e0 chi ph\u00ed m\u00e0 c\u00f4ng ty t\u00ednh \u0111\u1ebfn khi ch\u00fang x\u1ea3y ra, tr\u00e1i ng\u01b0\u1ee3c v\u1edbi khi ch\u00fang th\u1ef1c s\u1ef1 \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n ho\u1eb7c thanh to\u00e1n. Ph\u01b0\u01a1ng ph\u00e1p d\u1ed3n t\u00edch cho ph\u00e9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, ch\u1eb3ng h\u1ea1n nh\u01b0 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o thu nh\u1eadp, ch\u00ednh x\u00e1c h\u01a1n.<\/p>\n<h2><span id=\"Tam_quan_trong_cua_Accrued_Expense_la_gi\"><strong>T\u1ea7m quan tr\u1ecdng c\u1ee7a Accrued Expense l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n<h3><span id=\"Tuan_thu_GAAP\"><strong>Tu\u00e2n th\u1ee7 GAAP<\/strong><\/span><\/h3>\n<p>C\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chung, th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 GAAP, l\u00e0 m\u1ed9t t\u1eadp h\u1ee3p c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c coi l\u00e0 ti\u00eau chu\u1ea9n \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p>GAAP ch\u1ec9 cho ph\u00e9p k\u1ebf to\u00e1n d\u1ef1a tr\u00ean c\u01a1 s\u1edf chi ph\u00ed d\u1ed3n t\u00edch nh\u01b0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn chi ph\u00ed v\u00e0 doanh thu. M\u1eb7c d\u00f9 v\u1eady, GAAP kh\u00f4ng \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i h\u00ecnh kinh doanh. N\u00f3 ch\u1ec9 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c c\u00f4ng ty c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd.<\/p>\n<h3><span id=\"Buc_tranh_tai_chinh_day_du\"><strong>B\u1ee9c tranh t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7<\/strong><\/span><\/h3>\n<p>K\u1ebf to\u00e1n d\u1ed3n t\u00edch s\u1ebd gi\u00fap b\u1ea1n ghi ch\u00e9p ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7 h\u01a1n v\u1ec1 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh.<\/p>\n<p>L\u00e0 ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p, th\u00f4ng tin n\u00e0y cho ph\u00e9p b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n m\u1ee9c l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty, l\u1ee3i nhu\u1eadn \u0111\u1ebfn t\u1eeb \u0111\u00e2u v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o nh\u1eefng vi\u1ec7c g\u00ec. M\u1eb7t kh\u00e1c, vi\u1ec7c s\u1eed d\u1ee5ng c\u01a1 s\u1edf ti\u1ec1n m\u1eb7t trong k\u1ebf to\u00e1n kh\u00f4ng ch\u00ednh x\u00e1c v\u00e0 d\u1ec5 x\u1ea3y ra sai s\u00f3t h\u01a1n.<\/p>\n<h3><span id=\"Duoc_cac_ben_lien_quan_uu_tien\"><strong>\u0110\u01b0\u1ee3c c\u00e1c b\u00ean li\u00ean quan \u01b0u ti\u00ean<\/strong><\/span><\/h3>\n<p>V\u1edbi k\u1ebf to\u00e1n d\u1ed3n t\u00edch, t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p tr\u1edf n\u00ean minh b\u1ea1ch v\u00e0 d\u1ec5 \u0111o\u00e1n h\u01a1n. \u0110i\u1ec1u n\u00e0y r\u1ea5t h\u1eefu \u00edch cho c\u00e1c b\u00ean th\u1ee9 ba c\u00f3 li\u00ean quan, ch\u1eb3ng h\u1ea1n nh\u01b0 ch\u1ee7 n\u1ee3, nh\u00e0 \u0111\u1ea7u t\u01b0, nh\u00e0 cung c\u1ea5p v\u00e0 b\u1ea5t k\u1ef3 ai kh\u00e1c c\u1ea7n \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3><span id=\"Cach_ghi_lai_mot_khoan_chi_phi_don_tich\"><strong>C\u00e1ch ghi l\u1ea1i m\u1ed9t kho\u1ea3n chi ph\u00ed d\u1ed3n t\u00edch<\/strong><\/span><\/h3>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 V\u1eadt t\u01b0 v\u0103n ph\u00f2ng \u0111\u00e3 nh\u1eadn v\u00e0 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n c\u1ee7a nh\u00e0 cung c\u1ea5p t\u00ednh \u0111\u1ebfn cu\u1ed1i th\u00e1ng: ghi N\u1ee3 v\u00e0o chi ph\u00ed \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng, ghi C\u00f3 v\u00e0o chi ph\u00ed d\u1ed3n t\u00edch.<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Nh\u00e2n vi\u00ean \u0111\u00e3 l\u00e0m vi\u1ec7c nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng cu\u1ed1i th\u00e1ng: ghi N\u1ee3 v\u00e0o chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, ghi C\u00f3 v\u00e0o chi ph\u00ed d\u1ed3n t\u00edch.<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Tr\u00e1ch nhi\u1ec7m quy\u1ec1n l\u1ee3i ph\u00e1t sinh v\u00e0 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n c\u1ee7a nh\u00e0 cung c\u1ea5p v\u00e0o cu\u1ed1i th\u00e1ng: ghi N\u1ee3 v\u00e0o chi ph\u00ed ph\u00fac l\u1ee3i nh\u00e2n vi\u00ean, ghi C\u00f3 v\u00e0o chi ph\u00ed d\u1ed3n t\u00edch.<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Thu\u1ebf thu nh\u1eadp \u0111\u01b0\u1ee3c t\u00edch l\u0169y d\u1ef1a tr\u00ean thu nh\u1eadp ki\u1ebfm \u0111\u01b0\u1ee3c: ghi N\u1ee3 chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ghi C\u00f3 v\u00e0o chi ph\u00ed d\u1ed3n t\u00edch.<\/p>\n<p>Ba m\u1ee5c \u0111\u1ea7u ti\u00ean s\u1ebd \u0111\u1ea3o ng\u01b0\u1ee3c trong th\u00e1ng ti\u1ebfp theo. Thu\u1ebf thu nh\u1eadp th\u01b0\u1eddng \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i d\u01b0\u1edbi d\u1ea1ng chi ph\u00ed d\u1ed3n t\u00edch cho \u0111\u1ebfn khi thanh to\u00e1n.<\/p>\n<p>Hi v\u1ecdng v\u1edbi nh\u1eefng chia s\u1ebb v\u1ec1 Accrued Expense l\u00e0 g\u00ec, b\u1ea1n s\u1ebd c\u00f3 \u0111\u01b0\u1ee3c th\u00f4ng tin h\u1eefu \u00edch trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n.<\/p>\n<p style=\"text-align: right\"><strong>Hu\u1ef3nh Tr\u00e2m<\/strong><\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed d\u1ed3n t\u00edch Accrued Expense l\u00e0 g\u00ec? Theo ng\u00f4n ng\u1eef k\u1ebf to\u00e1n, Accrued Expense l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh m\u1eb7c d\u00f9 ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/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\/21623"}],"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=21623"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21623\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=21623"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=21623"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=21623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}