{"id":868,"date":"2017-04-09T16:19:39","date_gmt":"2017-04-09T09:19:39","guid":{"rendered":"http:\/\/vxd.com.vn\/?p=868"},"modified":"2020-06-13T00:20:49","modified_gmt":"2020-06-12T17:20:49","slug":"phuong-phap-boc-tach-du-toan-xay-dung","status":"publish","type":"post","link":"https:\/\/vxd.com.vn\/vi\/phuong-phap-boc-tach-du-toan-xay-dung\/","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p b\u00f3c t\u00e1ch d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng"},"content":{"rendered":"<h2>Ph\u01b0\u01a1ng ph\u00e1p b\u00f3c t\u00e1ch d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng<\/h2>\n<p>1. D\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng la\u0300 gi\u0300<br \/>La\u0300 m\u00f4\u0323t ba\u0309ng t\u00f4\u0309ng h\u01a1\u0323p toa\u0300n b\u00f4\u0323 ca\u0301c s\u00f4\u0301 li\u00ea\u0323u nh\u01b0 ba\u0309ng t\u00f4\u0309ng h\u01a1\u0323p gia\u0301, ba\u0309ng chi ti\u00ea\u0301t gia\u0301, ba\u0309ng ph\u00e2n ti\u0301ch \u0111\u01a1n gia\u0301, ph\u00e2n ti\u0301ch v\u01b0\u0303a, nh\u00e2n c\u00f4ng, ma\u0301y \u2026 d\u1ef1a tr\u00ean b\u1ea3n thi\u1ebft k\u1ebf k\u1ef9 thu\u1eadt, hay b\u1ea3n thi\u1ebft k\u1ebf thi c\u00f4ng.<\/p>\n<p>\u2013 B\u1ea3n d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 s\u1eed d\u1ee5ng l\u00e0m c\u0103n c\u1ee9 cho b\u00f4\u0323 ph\u00e2\u0323n ky\u0303 thu\u00e2\u0323t, b\u00f4\u0323 ph\u00e2\u0323n k\u00ea\u0301 toa\u0301n bo\u0301c ta\u0301ch ra ca\u0301c chi phi\u0301 li\u00ean quan<\/p>\n<p>2.1 C\u0103n c\u01b0\u0301 bo\u0301c ta\u0301ch d\u01b0\u0323 toa\u0301n<br \/>Khi \u0111a\u0303 tru\u0301ng th\u00e2\u0300u c\u00f4ng tri\u0300nh tham gia th\u00e2\u0300u, \u0111a\u0303 co\u0301 kh\u00f4\u0301i l\u01b0\u01a1\u0323ng, gia\u0301 tri\u0323 th\u00e2\u0300u c\u00f4ng tri\u0300nh. Pha\u0309i c\u0103n c\u01b0\u0301 theo d\u01b0\u0323 toa\u0301n \u0111a\u0303 tru\u0301ng th\u00e2\u0300u \u0111\u00ea\u0309 bo\u0301c ta\u0301ch va\u0300 l\u00e2\u0301y c\u0103n c\u01b0\u0301 ha\u0323ch toa\u0301n.<\/p>\n<p>Bo\u0301c ta\u0301ch d\u01b0\u0323 toa\u0301n x\u00e2y d\u01b0\u0323ng la\u0300 gi\u0300: La\u0300 vi\u00ea\u0323c c\u0103n c\u01b0\u0301 tr\u00ean ba\u0309ng d\u01b0\u0323 toa\u0301n \u0111\u00ea\u0309 l\u00e2\u0301y ca\u0301c phi\u0301 phi\u0301 nguy\u00ean v\u00e2\u0323t li\u00ea\u0323u, chi phi\u0301 nh\u00e2n c\u00f4ng, chi phi\u0301 chung, chi phi\u0301 ma\u0301y, chi phi\u0301 la\u0301n tra\u0323i, thu nh\u00e2\u0323p tr\u01b0\u01a1\u0301c thu\u00ea\u0301, r\u00f4\u0300i so sa\u0301nh t\u00f4\u0309ng gia\u0301 tri\u0323 t\u01b0\u0300ng ha\u0323ng mu\u0323c, t\u01b0\u0300 t\u00f4\u0309ng gia\u0301 tri\u0323 ca\u0301c ha\u0323ng mu\u0323c c\u00f4\u0323ng la\u0323i so sa\u0301nh gia\u0301 tri\u0323 cu\u0309a ca\u0309 c\u00f4ng tri\u0300nh.<\/p>\n<p>B\u01b0\u01a1\u0301c 1: C\u00e2\u0300n bo\u0301c ta\u0301ch v\u00e2\u0323t li\u00eau \u2013 nh\u00e2n c\u00f4ng \u2013 ma\u0301y<br \/>\u2013 C\u1ed9t \u201c TT\u201d: l\u00e0 th\u1ee9 t\u1ef1 c\u00e1c h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh.<\/p>\n<p>\u2013 C\u1ed9t \u201c T\u00ean c\u00f4ng vi\u1ec7c\u201d: l\u00e0 t\u00ean c\u00e1c h\u1ea1ng m\u1ee5c theo d\u1ef1 to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t.<\/p>\n<p>\u2013 C\u1ed9t \u201c \u0110VT\u201d: l\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh c\u1ee7a h\u1ea1ng m\u1ee5c \u0111\u00f3 th\u01b0\u1eddng l\u00e0 m3.<\/p>\n<p>\u2013 C\u00f4t \u201c kh\u1ed1i l\u01b0\u1ee3ng\u201d: l\u00e0 kh\u1ed1i l\u01b0\u1ee3ng c\u1ee7a h\u1ea1ng m\u1ee5c theo d\u1ef1 to\u00e1n, kh\u1ed1i l\u01b0\u1ee3ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u00ean c\u1ee7a h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh.<\/p>\n<p>\u2013 Ph\u1ea7n \u201c \u0110\u01a1n Gi\u00e1\u201d chia l\u00e0m 4 c\u1ed9t bao g\u1ed3m: \u201c v\u1eadt li\u1ec7u \u2013 NCTT \u2013 NC m\u00e1y \u2013 m\u00e1y\u201d ph\u1ea7n n\u00e0y ta l\u1ea5y \u0111\u01a1n gi\u00e1 \u1edf d\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh t\u01b0\u01a1ng \u1ee9ng v\u1edbi h\u1ea1ng m\u1ee5c v\u00e0 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c.<\/p>\n<p>L\u01b0u \u00fd: Tu\u1ef3 t\u1eebng h\u1ea1ng m\u1ee5c m\u00e0 c\u00f3 \u0111\u01a1n gi\u00e1 kh\u00e1c nhau, c\u00f3 h\u1ea1ng m\u1ee5c ch\u1ec9 c\u00f3 \u0111\u01a1n gi\u00e1 c\u1ee7a \u201c v\u1eadt li\u1ec7u \u2013 NCTT\u201d ho\u1eb7c c\u00f3 h\u1ea1ng m\u1ee5c ch\u1ec9 c\u00f3 \u201c NC m\u00e1y-m\u00e1y\u201d tu\u1ef3 theo t\u1eebng h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh.<\/p>\n<p>\u2013 Ph\u1ea7n \u201c th\u00e0nh ti\u1ec1n \u201c chia l\u00e0m 9 c\u1ed9t bao g\u1ed3m \u201c V\u1eadt li\u1ec7u \u2013 NCTT \u2013 NC m\u00e1y \u2013 m\u00e1y \u2013 ph\u00ed # \u2013 chi ph\u00ed chung \u2013 TNTT \u2013 thu\u1ebf 10% \u2013 l\u00e1n tr\u1ea1i\u201d chi ti\u1ebft nh\u01b0 sau:<\/p>\n<p>+ C\u1ed9t \u201c V\u1eadt li\u1ec7u\u201d = c\u1ed9t \u201c kh\u1ed1i l\u01b0\u1ee3ng\u201d x c\u1ed9t \u201c \u0111\u01a1n gi\u00e1 c\u1ee7a v\u1eadt li\u1ec7u\u201d<\/p>\n<p>+ C\u1ed9t \u201c NCTT\u201d = c\u1ed9t \u201c Kh\u1ed1i l\u01b0\u1ee3ng\u201d x c\u1ed9t \u201c \u0111\u01a1n gi\u00e1 c\u1ee7a NCTT\u201d<\/p>\n<p>+ C\u1ed9t \u201c NC m\u00e1y\u201d = c\u1ed9t \u201c kh\u1ed1i l\u01b0\u1ee3ng\u201d x c\u1ed9t \u201c \u0111\u01a1n gi\u00e1 c\u1ee7a NC m\u00e1y\u201d<\/p>\n<p>+ C\u1ed9t \u201c m\u00e1y\u201d = c\u1ed9t \u201c kh\u1ed1i l\u01b0\u1ee3ng\u201d x c\u1ed9t \u201c \u0111\u01a1n gi\u00e1 c\u1ee7a m\u00e1y\u201d<\/p>\n<p>+ C\u1ed9t \u201c ph\u00ed #\u201d = t\u1ed5ng c\u1ed9t ( v\u1eadt li\u1ec7u + NCTT+ NC m\u00e1y + m\u00e1y) x 1.5 \u2013 2% tu\u1ef3 t\u1eebng c\u00f4ng tr\u00ecnh, ta ph\u1ea3i xem \u1edf trang d\u1ef1 to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u1ec3 bi\u1ebft khi x\u00e2y d\u1ef1ng d\u1ef1 to\u00e1n \u0111\u1ec3 chi ph\u00ed # bao nhi\u00eau %.<\/p>\n<p>+ C\u1ed9t \u201c chi ph\u00ed chung\u201d = t\u1ed5ng c\u1ed9t ( v\u1eadt li\u1ec7u + NCTT+ NC m\u00e1y + m\u00e1y) x 4.5 \u2013 6% tu\u1ef3 t\u1eebng c\u00f4ng tr\u00ecnh, ta ph\u1ea3i xem \u1edf trang d\u1ef1 to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u1ec3 bi\u1ebft khi x\u00e2y d\u1ef1ng d\u1ef1 to\u00e1n \u0111\u1ec3 chi ph\u00ed chung bao nhi\u00eau %.<\/p>\n<p>+ C\u1ed9t \u201c TNTT\u201d = t\u1ed5ng c\u1ed9t ( v\u1eadt li\u1ec7u + NCTT+ NC m\u00e1y + m\u00e1y) x 5.5% tu\u1ef3 t\u1eebng c\u00f4ng tr\u00ecnh ta ph\u1ea3i xem \u1edf trang d\u1ef1 to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u1ec3 bi\u1ebft khi x\u00e2y d\u1ef1ng d\u1ef1 to\u00e1n \u0111\u1ec3 TNTT bao nhi\u00eau %.<\/p>\n<p>+ C\u1ed9t \u201c Thu\u1ebf 10%\u201d = t\u1ed5ng c\u1ed9t ( v\u1eadt li\u1ec7u + NCTT+ NC m\u00e1y + m\u00e1y + chi ph\u00ed # + chi ph\u00ed chung + TNTT) x 10%<\/p>\n<p>+ C\u1ed9t \u201c chi ph\u00ed l\u00e1n tr\u1ea1i\u201d = t\u1ed5ng c\u1ed9t ( v\u1eadt li\u1ec7u + NCTT+ NC m\u00e1y + m\u00e1y + chi ph\u00ed # + chi ph\u00ed chung + TNTT+ thu\u1ebf 10%) x 1-2% tu\u1ef3 t\u1eebng c\u00f4ng tr\u00ecnh, ta ph\u1ea3i xem \u1edf trang d\u1ef1 to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u1ec3 bi\u1ebft khi x\u00e2y d\u1ef1ng d\u1ef1 to\u00e1n \u0111\u1ec3 chi ph\u00ed l\u00e1n tr\u1ea1i bao nhi\u00eau %.<\/p>\n<p>K\u1ebft lu\u1eadn: Sau khi k\u1ebf to\u00e1n b\u00f3c t\u00e1ch xong b\u1ea3ng chi ph\u00ed n\u00e0y d\u1ef1a v\u00e0o s\u1ed1 li\u1ec7u t\u1ed5ng c\u1ee7a b\u1ea3ng tr\u00ean ta s\u1ebd bi\u1ebft c\u00e1ch \u0111\u1ec3 h\u1ea1ch to\u00e1n ( t\u1ed5ng c\u00e1c c\u1ed9t \u1edf ph\u1ea7n th\u00e0nh ti\u1ec1n ph\u1ea3i b\u1eb1ng t\u1ed5ng d\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh)<\/p>\n<p>Th\u1ee7 t\u1ee5c k\u1ebf to\u00e1n b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng<\/p>\n<p>B\u01b0\u01a1\u0301c 2: Ti\u00ea\u0301p theo bo\u0301c ta\u0301ch chi phi\u0301 chi ti\u00ea\u0301t nguy\u00ean v\u00e2\u0323t li\u00ea\u0323u<br \/>B\u00f3c t\u00e1ch b\u1ea3ng n\u00e0y k\u1ebf to\u00e1n s\u1ebd bi\u1ebft chi ti\u1ebft nguy\u00ean v\u1eadt li\u1ec7u c\u1ee7a c\u00f4ng tr\u00ecnh l\u00e0 bao nhi\u00eau \u0111\u1ec3 theo d\u00f5i xem v\u1eadt t\u01b0 \u0111\u01b0a v\u00e0o c\u00f4ng tr\u00ecnh th\u1eeba hay thi\u1ebfu so v\u1edbi d\u1ef1 to\u00e1n c\u00f4ng tr\u00ecnh. B\u1ea3ng chia l\u00e0m 2 ph\u1ea7n: ph\u1ea7n tr\u00ean l\u00e0 chi ti\u1ebft v\u1eadt t\u01b0 c\u1ee7a c\u00e1c h\u1ea1ng m\u1ee5c, ph\u1ea7n sau l\u00e0 t\u1ed5ng h\u1ee3p xem c\u1ea3 c\u00f4ng tr\u00ecnh v\u1eadt t\u01b0 \u0111\u00f3 chi\u1ebfm bao nhi\u00eau.<\/p>\n<p>\u2013 C\u1ed9t \u201c TT\u201d: l\u00e0 th\u1ee9 t\u1ef1 c\u00e1c h\u1ea1ng m\u1ee5c<\/p>\n<p>\u2013 C\u1ed9t \u201c T\u00ean v\u1eadt li\u1ec7u\u201d: ta xem b\u00ean sheet \u201c tong CF\u201d xem h\u1ea1ng m\u1ee5c n\u00e0o c\u00f3 ph\u1ea7n gi\u00e1 tr\u1ecb c\u1ee7a v\u1eadt li\u1ec7u ta s\u1ebd coppy d\u00f2ng \u0111\u00f3 sang b\u00ean sheet \u201c VT-VL\u201d. n\u1ebfu trong d\u1ef1 to\u00e1n kh\u00f4ng chi ti\u1ebft c\u00e1c lo\u1ea1i v\u1eadt t\u01b0 th\u00ec ph\u1ea3i d\u00f9ng quy\u1ec3n \u201c \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng c\u1ee7a b\u1ed9 x\u00e2y d\u1ef1ng \u201c \u0111\u1ec3 tra c\u1ee9u xem h\u1ea1ng m\u1ee5c n\u00e0y bao g\u1ed3m chi ti\u1ebft c\u00e1c lo\u1ea1i v\u1eadt t\u01b0 n\u00e0o. d\u1ecbch v\u1ee5 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m<\/p>\n<p>\u2013 C\u1ed9t \u201c \u0110VT\u201d: l\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh c\u1ee7a c\u00e1c lo\u1ea1i v\u1eadt t\u01b0 \u0111\u00f3<\/p>\n<p>\u2013 C\u1ed9t \u201c kh\u1ed1i l\u01b0\u1ee3ng\u201d l\u1ea5y gi\u00e1 tr\u1ecb gi\u1ed1ng b\u00ean sheet \u201c tong CF\u201d<\/p>\n<p>\u2013 C\u1ed9t \u201c \u0111\u1ecbnh m\u1ee9c\u201d tra c\u1ee9u gi\u00e1 tr\u1ecb n\u00e0y trong quy\u1ec3n \u201c \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng c\u1ee7a b\u1ed9 x\u00e2y d\u1ef1ng\u201d<\/p>\n<p>\u2013 C\u1ed9t \u201c h\u1ec7 s\u1ed1\u201d l\u1ea5y gi\u00e1 tr\u1ecb \u1edf ph\u1ea7n t\u1ed5ng c\u1ee7a h\u1ea1ng m\u1ee5c ( h\u1ec7 s\u1ed1 l\u00e0 1+% v\u00e2\u0323t li\u00ea\u0323u kha\u0301c)<\/p>\n<p>\u2013 C\u1ed9t \u201c T\u1ed5ng VL\u201d = c\u1ed9t \u201c kh\u1ed1i l\u01b0\u1ee3ng\u201d x c\u1ed9t \u201c \u0111\u1ecbnh m\u1ee9c\u201d x c\u1ed9t \u201c h\u1ec7 s\u1ed1\u201d<\/p>\n<p>\u2013 C\u1ed9t \u201c \u0110\u01a1n gi\u00e1\u201d: ta tra \u0111\u01a1n gi\u00e1 c\u1ee7a c\u00e1c lo\u1ea1i v\u1eadt li\u1ec7u tr\u00ean \u1edf quy\u1ec3n \u0111\u01a1n gi\u00e1 do b\u1ed9 x\u00e2y d\u1ef1ng ban h\u00e0nh chi ti\u1ebft cho t\u1eebng huy\u1ec7n thu\u1ed9c t\u1ec9nh n\u00e0o \u0111\u00f3.<\/p>\n<p>\u2013 C\u1ed9t \u201c th\u00e0nh ti\u1ec1n\u201d = c\u1ed9t \u201c t\u1ed5ng VL\u201d x c\u1ed9t \u201c \u0111\u01a1n gi\u00e1\u201d. t\u1ed5ng ti\u1ec1n c\u1ee7a c\u1ed9t th\u00e0nh ti\u1ec1n ph\u1ea3i b\u1eb1ng c\u1ed9t \u201c v\u1eadt li\u1ec7u\u201d b\u00ean sheet \u201c tong CF\u201d.<\/p>\n<p>Sau khi b\u00f3c chi ti\u1ebft c\u00e1c h\u1ea1ng m\u1ee5c c\u00f3 v\u1eadt li\u1ec7u, ta l\u00e0m 1 b\u1ea3ng t\u1ed5ng h\u1ee3p b\u00ean d\u01b0\u1edbi t\u1ed5ng h\u1ee3p c\u00e1c h\u1ea1ng m\u1ee5c xem v\u1eadt t\u01b0 t\u1eebng lo\u1ea1i h\u1ebft bao nhi\u00eau.<\/p>\n<p>B\u01b0\u01a1\u0301c 3: Ti\u1ebfp theo b\u00f3c t\u00e1ch chi ph\u00ed D\u1ea7u Diezel, \u0111i\u1ec7n, x\u0103ng s\u1eed d\u1ee5ng trong c\u00f4ng tr\u00ecnh<\/p>\n<p>Gi\u1ed1ng nh\u01b0 b\u00ean sheet \u201c VT-VL\u201d nh\u1eefng ph\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb \u1edf c\u1ed9t \u201c m\u00e1y\u201d b\u00ean sheet \u201c tong CF\u201d ta coppy h\u1ea1ng m\u1ee5c v\u00e0 kh\u1ed1i l\u01b0\u1ee3ng sang sheet \u201c Dau\u201d. s\u1eed d\u1ee5ng quy\u1ec3n \u201c \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng\u201d v\u00e0 \u201c gi\u00e1 ca m\u00e1y v\u00e0 thi\u1ebft b\u1ecb thi c\u00f4ng\u201d \u0111\u1ec3 tra c\u1ee9u \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng nhi\u00ean li\u1ec7u c\u1ee7a c\u00e1c lo\u1ea1i m\u00e1y m\u00f3c. tu\u1ef3 t\u1eebng m\u1ed7i h\u1ea1ng m\u1ee5c tra c\u1ee9u xem h\u1ea1ng m\u1ee5c \u0111\u00f3 d\u00f9ng lo\u1ea1i m\u00e1y m\u00f3c g\u00ec \u1edf quy\u1ec3n \u201c \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng\u201d v\u00e0 tra c\u1ee9u \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng nhi\u00ean li\u1ec7u c\u1ee7a t\u1eebng lo\u1ea1i m\u00e1y \u1edf quy\u1ec3n \u201c gi\u00e1 ca m\u00e1y v\u00e0 thi\u1ebft b\u1ecb thi c\u00f4ng\u201d.<\/p>\n<p>\u2013 C\u1ed9t \u201c TT\u201d: th\u1ee9 t\u1ef1 h\u1ea1ng m\u1ee5c<\/p>\n<p>\u2013 C\u1ed9t \u201c h\u1ea1ng m\u1ee5c c\u00f4ng vi\u1ec7c\u201d: t\u00ean c\u00e1c h\u1ea1ng m\u1ee5c c\u00f3 gi\u00e1 tr\u1ecb ph\u1ea7n \u201c m\u00e1y\u201d<\/p>\n<p>\u2013 C\u1ed9t \u201c \u0110VT\u201d l\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh c\u1ee7a h\u1ea1ng m\u1ee5c<\/p>\n<p>\u2013 C\u1ed9t \u201c kh\u1ed1i l\u01b0\u1ee3ng\u201d: gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng l\u1ea5y theo sheet \u201c tong CF\u201d<\/p>\n<p>\u2013 C\u1ed9t \u201c ca\u201d: l\u1ea5y gi\u00e1 tr\u1ecb trong quy\u1ec3n \u201c\u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng\u201d xem d\u00f9ng h\u1ebft bao nhi\u00eau ca m\u00e1y<\/p>\n<p>\u2013 C\u1ed9t \u201c Tca\u201d = c\u1ed9t \u201c kh\u1ed1i l\u01b0\u1ee3ng\u201d x \u201c c\u1ed9t \u201c ca\u201d<\/p>\n<p>\u2013 C\u1ed9t \u201c \u0111i\u1ec7n ho\u1eb7c d\u1ea7u \u201c: tra s\u1ed1 li\u1ec7u \u1edf quy\u1ec3n \u201c gi\u00e1 ca m\u00e1y v\u00e0 thi\u1ebft b\u1ecb thi c\u00f4ng\u201d xem \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng lo\u1ea1i m\u00e1y m\u00ecnh c\u00f3 nh\u01b0 th\u1ebf n\u00e0o.<\/p>\n<p>\u2013 C\u1ed9t \u201c T\u1ed5ng d\u1ea7u\u201d: b\u1eb1ng t\u1ed5ng c\u1ed9ng c\u00e1c c\u1ed9t \u201c Ta\u201d c\u1ed9ng l\u1ea1i.<\/p>","protected":false},"excerpt":{"rendered":"<p>Ph\u01b0\u01a1ng ph\u00e1p b\u00f3c t\u00e1ch d\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng 1. D\u1ef1 to\u00e1n x\u00e2y d\u1ef1ng la\u0300 gi\u0300La\u0300 m\u00f4\u0323t ba\u0309ng t\u00f4\u0309ng h\u01a1\u0323p toa\u0300n b\u00f4\u0323 ca\u0301c s\u00f4\u0301 li\u00ea\u0323u nh\u01b0 ba\u0309ng t\u00f4\u0309ng h\u01a1\u0323p gia\u0301, ba\u0309ng chi ti\u00ea\u0301t gia\u0301, ba\u0309ng ph\u00e2n ti\u0301ch \u0111\u01a1n gia\u0301, ph\u00e2n ti\u0301ch v\u01b0\u0303a, nh\u00e2n c\u00f4ng, ma\u0301y \u2026 d\u1ef1a tr\u00ean b\u1ea3n thi\u1ebft k\u1ebf k\u1ef9 thu\u1eadt, hay b\u1ea3n thi\u1ebft [&hellip;]\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[200,1],"tags":[],"_links":{"self":[{"href":"https:\/\/vxd.com.vn\/vi\/wp-json\/wp\/v2\/posts\/868"}],"collection":[{"href":"https:\/\/vxd.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vxd.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vxd.com.vn\/vi\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vxd.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=868"}],"version-history":[{"count":1,"href":"https:\/\/vxd.com.vn\/vi\/wp-json\/wp\/v2\/posts\/868\/revisions"}],"predecessor-version":[{"id":869,"href":"https:\/\/vxd.com.vn\/vi\/wp-json\/wp\/v2\/posts\/868\/revisions\/869"}],"wp:attachment":[{"href":"https:\/\/vxd.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vxd.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vxd.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}