{"id":6647,"date":"2021-01-15T09:56:26","date_gmt":"2021-01-15T02:56:26","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6647"},"modified":"2025-11-12T10:06:55","modified_gmt":"2025-11-12T03:06:55","slug":"5-sai-sot-can-tranh-khi-lam-ke-toan-cong-no","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/5-sai-sot-can-tranh-khi-lam-ke-toan-cong-no\/","title":{"rendered":"5 sai s\u00f3t c\u1ea7n tr\u00e1nh khi l\u00e0m k\u1ebf to\u00e1n c\u00f4ng n\u1ee3"},"content":{"rendered":"

Doanh nghi\u1ec7p n\u1ebfu qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 ch\u1eb7t ch\u1ebd s\u1ebd c\u1ea3i thi\u1ec7n \u0111\u00e1ng k\u1ec3 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu, gi\u00fap doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n \u1ed5n \u0111\u1ecbnh. Ch\u00ednh v\u00ec v\u1eady, c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 \u0111\u00f3ng m\u1ed9t vai tr\u00f2 quan tr\u1ecdng trong c\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 5 sai s\u00f3t c\u1ea7n tr\u00e1nh khi l\u00e0m k\u1ebf to\u00e1n c\u00f4ng n\u1ee3, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd.<\/p>\n

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5 sai s\u00f3t c\u1ea7n tr\u00e1nh khi l\u00e0m k\u1ebf to\u00e1n c\u00f4ng n\u1ee3<\/em><\/p>\n

K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 g\u00ec?<\/strong><\/h3>\n

K\u1ebf to\u00e1n c\u00f4ng n\u1ee3 l\u00e0 m\u1ed9t ph\u1ea7n th\u1ef1c h\u00e0nh k\u1ebf to\u00e1n trong to\u00e0n b\u1ed9 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3. Vi\u1ec7c qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 t\u1ed1t kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u m\u00e0 c\u00f2n l\u00e0 v\u1ea5n \u0111\u1ec1 c\u1ea7n thi\u1ebft \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ef1 t\u1ed3n t\u1ea1i v\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p. T\u00f9y v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m, lo\u1ea1i h\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh, quy m\u00f4, ng\u00e0nh ngh\u1ec1 kinh doanh, tr\u00ecnh \u0111\u1ed9 qu\u1ea3n l\u00fd trong doanh nghi\u1ec7p v\u00e0 tr\u00ecnh \u0111\u1ed9 \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n \u0111\u1ec3 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n cho ph\u00f9 h\u1ee3p. T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 g\u00f3p ph\u1ea7n r\u1ea5t l\u1edbn trong vi\u1ec7c l\u00e0nh m\u1ea1nh h\u00f3a t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

5 sai s\u00f3t c\u1ea7n tr\u00e1nh khi l\u00e0m k\u1ebf to\u00e1n c\u00f4ng n\u1ee3<\/strong><\/h2>\n

1. C\u00f4ng t\u00e1c theo d\u00f5i c\u00f4ng n\u1ee3 kh\u00f4ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/em><\/strong><\/h3>\n

Kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c m\u1edf s\u1ed5 theo d\u00f5i thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7<\/p>\n

Vi\u1ec7c ghi ch\u00e9p th\u00f4ng tin v\u00e0o s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft kh\u00f4ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n nh\u01b0:<\/p>\n

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  • Nhi\u1ec1u kho\u1ea3n c\u00f4ng n\u1ee3 ph\u1ea3i thu kh\u00e1c thu\u1ed9c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nhau \u0111\u01b0\u1ee3c theo d\u00f5i chung b\u1eb1ng m\u1ed9t m\u00e3 chi ti\u1ebft c\u00f4ng n\u1ee3.<\/li>\n
  • M\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f4ng n\u1ee3 \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean nhi\u1ec1u s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft, th\u1ec3 hi\u1ec7n b\u1eb1ng nhi\u1ec1u t\u00e0i kho\u1ea3n n\u00ean kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3<\/li>\n
  • Kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c li\u00ean k\u1ebft m\u00e3 khi h\u1ea1ch to\u00e1n n\u00ean d\u1eabn \u0111\u1ebfn s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft v\u00e0 s\u1ed5 c\u00e1i.<\/li>\n
  • Kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c theo d\u00f5i c\u00f4ng n\u1ee3 theo tu\u1ed5i n\u1ee3, kh\u00f4ng l\u1eadp b\u1ea3ng ph\u00e2n t\u00edch t\u00ecnh h\u00ecnh c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thu h\u1ed3i, tr\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3.<\/li>\n<\/ul>\n

    2. Vi\u1ec7c h\u1ea1ch to\u00e1n c\u00f4ng n\u1ee3 kh\u00f4ng th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh<\/em><\/strong><\/h3>\n
      \n
    • H\u1ea1ch to\u00e1n nh\u1ea7m c\u00e1c kho\u1ea3n chi ph\u00ed treo v\u00e0o c\u00f4ng n\u1ee3 ph\u1ea3i thu<\/li>\n
    • Th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n v\u00e0o c\u00f4ng n\u1ee3 ph\u1ea3i thu c\u00e1c kho\u1ea3n chi ph\u00ed, gi\u00e1 tr\u1ecb v\u1eadt t\u01b0 ch\u01b0a c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb hay h\u1ee3p \u0111\u1ed3ng ch\u01b0a \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t<\/li>\n
    • Cho c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean doanh nghi\u1ec7p vay kh\u00f4ng l\u1ea5y l\u00e3i v\u1edbi nh\u1eefng kho\u1ea3n ph\u1ea3i thu kh\u00e1c trong t\u00ecnh h\u00ecnh c\u00f4ng ty ph\u1ea3i \u0111i vay \u0111\u1ec3 c\u00f3 v\u1ed1n tri\u1ec3n khai c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 kinh doanh<\/li>\n
    • Kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 c\u00f4ng n\u1ee3 theo k\u1ebft qu\u1ea3 x\u1eed l\u00fd c\u1ee7a t\u00f2a \u00e1n<\/li>\n
    • Kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c h\u1ea1ch to\u00e1n l\u00e3i ph\u1ea3i thu t\u1eeb nh\u1eefng kho\u1ea3n n\u1ee3 qu\u00e1 h\u1ea1n \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn tr\u00ean bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u00e0 \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng k\u00fd \u0111\u1ed3ng \u00fd thanh to\u00e1n<\/li>\n
    • H\u1ea1ch to\u00e1n nh\u1ea7m c\u00e1c m\u00e3 c\u00f4ng n\u1ee3 chi ti\u1ebft<\/li>\n
    • Kh\u00f4ng b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 ph\u1ea3i thu v\u1edbi c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng; kh\u00f4ng b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 c\u00f9ng m\u1ed9t n\u1ed9i dung h\u1ea1ch to\u00e1n c\u1ee7a m\u1ed9t kh\u00e1ch h\u00e0ng<\/li>\n
    • Cho ph\u00e9p t\u1ea1m \u1ee9ng nh\u1eefng kho\u1ea3n kh\u00f4ng ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch kinh doanh; cho ph\u00e9p m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1m \u1ee9ng ti\u1ebfp nh\u1eefng l\u1ea7n ti\u1ebfp theo m\u00e0 ch\u01b0a ho\u00e0n \u1ee9ng nh\u1eefng l\u1ea7n tr\u01b0\u1edbc \u0111\u00f3<\/li>\n
    • Sai \u0111\u1ed1i t\u01b0\u1ee3ng theo d\u00f5i c\u00f4ng n\u1ee3 t\u1ea1m \u1ee9ng: \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong s\u1ed5 k\u1ebf to\u00e1n kh\u00f4ng tr\u00f9ng v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/li>\n
    • Th\u1ef1c hi\u1ec7n quy tr\u00ecnh t\u1ea1m \u1ee9ng kh\u00f4ng \u0111\u00fang quy tr\u00ecnh, d\u1eabn \u0111\u1ebfn ph\u00e1t sinh \u0111\u1ed9i s\u1ed1 ti\u1ec1n m\u1eb7t.<\/li>\n<\/ul>\n

      3. Ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 vi\u1ec7c \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/em><\/strong><\/h3>\n
        \n
      • \u0110\u1ebfn th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m, c\u00e1c kho\u1ea3n n\u1ee3 c\u1ea7n ph\u1ea3i thu ch\u01b0a c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/li>\n
      • Vi\u1ec7c g\u1eedi mail x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 v\u1edbi kh\u00e1ch h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1ef7 l\u1ec7 ph\u1ea3n h\u1ed3i th\u1ea5p, d\u1eabn \u0111\u1ebfn c\u00e1c sai s\u00f3t trong qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3<\/li>\n
      • Ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n v\u00ec sao s\u1ed1 li\u1ec7u c\u00f4ng n\u1ee3 ph\u1ea3i thu t\u1eeb kh\u00e1ch h\u00e0ng c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u00e0 s\u1ed5 k\u1ebf to\u00e1n<\/li>\n
      • V\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng, k\u1ebf to\u00e1n th\u01b0\u1eddng kh\u00f4ng \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 \u0111\u1ea7y \u0111\u1ee7, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch hay t\u00ecnh tr\u1ea1ng nhi\u1ec1u c\u00f4ng n\u1ee3 kh\u00f4ng c\u00f3 \u0111\u1ed1i t\u01b0\u1ee3ng r\u00f5 r\u00e0ng<\/li>\n<\/ul>\n

        4. Kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng v\u00e0 x\u1eed l\u00fd n\u1ee3<\/em><\/strong><\/h3>\n
          \n
        • Ch\u01b0a c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 107 v\u1eabn ti\u1ebfn h\u00e0nh l\u1eadp d\u1ef1 ph\u00f2ng theo Ngh\u1ecb \u0111\u1ecbnh 109<\/li>\n
        • C\u00e1c c\u00f4ng n\u1ee3 c\u00f3 s\u1ed1 d\u1ef1 tr\u00ean 3 n\u0103m \u0111\u00e3 ti\u1ebfn h\u00e0nh tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd<\/li>\n
        • Nhi\u1ec1u c\u00f4ng n\u1ee3 ph\u1ea3i thu c\u00f3 s\u1ed1 d\u01b0 t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang nh\u01b0ng ch\u01b0a c\u00f3 bi\u1ec7n ph\u00e1p \u0111\u1ed1c th\u00fac thu h\u1ed3i n\u1ee3<\/li>\n
        • Kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c r\u00e0 so\u00e1t nguy\u00ean nh\u00e2n v\u1edbi nh\u1eefng kho\u1ea3n c\u00f4ng n\u1ee3 ph\u1ea3i thu c\u00f2n t\u1ed3n \u0111\u1ecdng k\u00e9o d\u00e0i<\/li>\n
        • V\u1edbi nh\u1eefng kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng v\u00e0 x\u1eed l\u00fd n\u1ee3 ho\u1eb7c tr\u00edch l\u1eadp kh\u00f4ng \u0111\u00fang quy \u0111inh<\/li>\n
        • Kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c b\u00f9 tr\u1eeb h\u1ebft c\u00e1c c\u00f4ng n\u1ee3 n\u1ed9i b\u1ed9 do kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang t\u00ednh ch\u1ea5t c\u1ee7a t\u00e0i kho\u1ea3n.<\/li>\n<\/ul>\n

          5. Ch\u01b0a tri\u1ec3n khai ch\u1eb7t ch\u1ebd c\u00f4ng t\u00e1c thu h\u1ed3i c\u00f4ng n\u1ee3<\/em><\/strong><\/h3>\n
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          • Qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 l\u1ecfng l\u1ebbo do kh\u00f4ng tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh thanh to\u00e1n trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u00e3 k\u00fd k\u1ebft d\u1eabn \u0111\u1ebfn kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf r\u00e0ng bu\u1ed9c tr\u00e1ch nhi\u1ec7m v\u1edbi kh\u00e1ch h\u00e0ng, l\u00e0m ph\u00e1t sinh n\u1ee3 kh\u00f3 \u0111\u00f2i<\/li>\n
          • C\u00f4ng t\u00e1c thanh quy\u1ebft to\u00e1n, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u1edbi \u0111\u1ed1i t\u00e1c, kh\u00e1ch h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c tri\u1ec3n khai th\u1ef1c hi\u1ec7n th\u01b0\u1eddng xuy\u00ean, g\u00e2y kh\u00f3 kh\u0103n trong vi\u1ec7c thu n\u1ee3<\/li>\n
          • M\u1ed9t s\u1ed1 kho\u1ea3n n\u1ee3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u01b0\u1ee3ng tr\u1ea3 n\u1ee3 n\u00ean kh\u00f4ng c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd<\/li>\n
          • C\u00f4ng t\u00e1c \u0111\u00f4n \u0111\u1ed1c thu h\u1ed3i n\u1ee3 kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh th\u01b0\u1eddng xuy\u00ean, tri\u1ec7t \u0111\u1ec3, d\u1eabn \u0111\u1ebfn t\u1ed3n t\u1ea1i m\u1ed9t s\u1ed1 c\u00f4ng n\u1ee3 kh\u00f3 \u0111\u00f2i ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd.<\/li>\n<\/ul>\n

            Li\u00ean h\u1ec7 ngay (024).3748.0398<\/strong><\/em> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 demo chi ti\u1ebft Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p FTS ERP.<\/strong><\/em><\/p>\n

            Theo Tapchitaichinh.vn.<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

            Doanh nghi\u1ec7p n\u1ebfu qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 ch\u1eb7t ch\u1ebd s\u1ebd c\u1ea3i thi\u1ec7n \u0111\u00e1ng k\u1ec3 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu, gi\u00fap doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n \u1ed5n \u0111\u1ecbnh. Ch\u00ednh v\u00ec v\u1eady, c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 \u0111\u00f3ng m\u1ed9t vai tr\u00f2 quan tr\u1ecdng trong c\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 5 sai […]<\/p>\n","protected":false},"featured_media":13686,"template":"","article_category":[10],"class_list":["post-6647","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/6647","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13686"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6647"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}