{"id":8363,"date":"2023-07-10T10:00:29","date_gmt":"2023-07-10T03:00:29","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8363"},"modified":"2023-07-10T10:00:29","modified_gmt":"2023-07-10T03:00:29","slug":"phan-biet-so-sanh-giua-ke-toan-tai-chinh-va-ke-toan-quan-tri","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/phan-biet-so-sanh-giua-ke-toan-tai-chinh-va-ke-toan-quan-tri\/","title":{"rendered":"PH\u00c2N BI\u1ec6T, SO S\u00c1NH GI\u1eeeA K\u1ebe TO\u00c1N T\u00c0I CH\u00cdNH V\u00c0 K\u1ebe TO\u00c1N QU\u1ea2N TR\u1eca"},"content":{"rendered":"<h2 style=\"text-align: center;\"><\/h2>\n<p style=\"text-align: justify;\">\u00a0 \u00a0 \u00a0<strong> <a href=\"https:\/\/fts.com.vn\/san-pham\/ke-toan-tai-chinh-erp\">K\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/a><\/strong> v\u00e0 <strong>k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/strong> l\u00e0 hai thu\u1eadt ng\u1eef tuy \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n ng\u00e0y n\u00e0y nh\u01b0ng th\u01b0\u1eddng b\u1ecb nh\u1ea7m l\u1eabn v\u1edbi nhau \u1edf m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p. Ch\u00ednh v\u00ec th\u1ebf, \u0111\u1ec3 t\u00ecm hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 kh\u00e1i ni\u1ec7m v\u00e0 nguy\u00ean t\u1eafc ri\u00eang c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, h\u00e3y c\u00f9ng FTS \u0111i\u1ec3m qua c\u00e1ch ph\u00e2n bi\u1ec7t hai thu\u1eadt ng\u1eef k\u1ebf to\u00e1n qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-8364\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/06\/thiet-ke-chua-co-ten-4.png\" alt=\"1\" width=\"1000\" height=\"571\" srcset=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/06\/thiet-ke-chua-co-ten-4.png 1000w, https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/06\/thiet-ke-chua-co-ten-4-300x171.png 300w, https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/06\/thiet-ke-chua-co-ten-4-768x439.png 768w, https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/06\/thiet-ke-chua-co-ten-4-18x10.png 18w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><strong>1.Kh\u00e1i ni\u1ec7m c\u01a1 b\u1ea3n<\/strong><\/h2>\n<h3 style=\"text-align: justify;\"><strong>1.1.K\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/strong><\/h3>\n<p style=\"text-align: justify;\">\u00a0 \u00a0 \u00a0K\u1ebf to\u00e1n t\u00e0i ch\u00ednh l\u00e0 l\u0129nh v\u1ef1c k\u1ebf to\u00e1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m ch\u00ednh cho c\u00e1c c\u00f4ng vi\u1ec7c thu th\u1eadp, t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, ghi ch\u00e9p th\u00f4ng tin v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 nh\u01b0 bi\u1ebfn \u0111\u1ed9ng ti\u1ec1n t\u1ec7, v\u1ed1n \u0111\u1ea7u t\u01b0 ho\u1eb7c c\u00e1c vi\u1ec7c li\u00ean quan kh\u00e1c. T\u1eeb \u0111\u00f3 b\u1ed9 ph\u1eadn n\u00e0y s\u1ebd thi\u1ebft k\u1ebf, t\u1ed5ng h\u1ee3p th\u00e0nh b\u1ea3n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chi ti\u1ebft nh\u1eb1m ph\u1ee5c v\u1ee5 c\u00e1c nhu c\u1ea7u c\u1ee7a c\u00f4ng ty v\u00e0 doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">\u00a0 \u00a0 \u00a0B\u00ean c\u1ea1nh \u0111\u00f3, k\u1ebf to\u00e1n t\u00e0i ch\u00ednh c\u00f2n \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh 2 m\u1ea3ng ch\u00ednh l\u00e0 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 k\u1ebf to\u00e1n chi ti\u1ebft v\u1edbi nh\u1eefng ch\u1ee9c n\u0103ng kh\u00e1c nhau nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\">&#8211; K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p: Thu th\u1eadp v\u00e0 x\u1eed l\u00fd th\u00f4ng tin m\u1ed9t c\u00e1ch t\u1ed5ng quan v\u00e0 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh tr\u1ea1ng kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">&#8211; K\u1ebf to\u00e1n chi ti\u1ebft: Tham gia x\u1eed l\u00fd c\u00e1c ngu\u1ed3n s\u1ed1 li\u1ec7u m\u1ed9t c\u00e1ch chi ti\u1ebft v\u00e0 c\u1ee5 th\u1ec3 h\u01a1n, \u0111\u1eb7c bi\u1ec7t ch\u00fa tr\u1ecdng t\u00ednh ch\u00ednh x\u00e1c \u0111\u1ec3 tr\u00e1nh sai s\u00f3t v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kinh t\u1ebf c\u1ee7a c\u00f4ng ty v\u00e0 doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\"><strong>1.2.K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb \u0111\u00f3ng vai tr\u00f2 g\u00ec trong doanh nghi\u1ec7p?<\/strong><\/p>\n<p style=\"text-align: justify;\">\u00a0 \u00a0 \u00a0K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb l\u00e0 l\u0129nh v\u1ef1c thi\u00ean v\u1ec1 t\u00ecm hi\u1ec3u, ki\u1ec3m so\u00e1t v\u00e0 n\u1eafm b\u1eaft t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c doanh nghi\u1ec7p. Th\u00f4ng qua \u0111\u00f3, b\u1ed9 ph\u1eadn n\u00e0y s\u1ebd \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh v\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u \u0111\u1ec3 th\u00e0nh l\u1eadp c\u00e1c k\u1ebf ho\u1ea1ch mang \u0111\u1ebfn nhi\u1ec1u l\u1ee3i nhu\u1eadn nh\u1ea5t cho c\u00f4ng ty.<\/p>\n<p style=\"text-align: justify;\">\u00a0 \u00a0 \u00a0C\u00e1c c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 c\u1ee7a l\u0129nh v\u1ef1c k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb: h\u1ea1ch to\u00e1n chi ph\u00ed m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, \u0111\u00e1nh gi\u00e1 m\u1ee5c ti\u00eau v\u00e0 chi\u1ebfn l\u01b0\u1ee3c doanh nghi\u1ec7p, l\u1eadp k\u1ebf ho\u1ea1ch m\u1ed9t c\u00e1ch ch\u1ec9n chu v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n<p style=\"text-align: justify;\"><strong>2. C\u00e1c \u0111i\u1ec3m gi\u1ed1ng nhau \u1edf hai ng\u00e0nh k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tri<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>C\u00f3 m\u1ed1i quan h\u1ec7 m\u1eadt thi\u1ebft v\u1ec1 th\u00f4ng tin v\u00e0 s\u1ed1 li\u1ec7u<\/li>\n<li>S\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf v\u00e0 th\u00f4ng tin t\u00e0i li\u1ec7u c\u1ee7a c\u1ea3 hai ng\u00e0nh k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb \u0111\u1ec1u xu\u1ea5t ph\u00e1t t\u1eeb ch\u1ee9ng t\u1eeb g\u1ed1c v\u00e0 \u0111\u1ec1u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 c\u0169ng nh\u01b0 \u0111\u01b0a ra ph\u01b0\u01a1ng ph\u00e1p kinh t\u1ebf hi\u1ec7u qu\u1ea3, t\u1ed1i \u01b0u nh\u1ea5t.<\/li>\n<li>L\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/li>\n<li>Hai b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n tr\u00ean \u0111\u1ec1u h\u1ed7 tr\u1ee3 thu th\u1eadp th\u00f4ng tin v\u00e0 h\u00ecnh th\u00e0nh c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u0169ng nh\u01b0 ph\u01b0\u01a1ng \u00e1n t\u1ed1i \u01b0u nh\u1ea5t \u0111\u1ec3 gi\u00fap c\u00f4ng ty qu\u1ea3n l\u00fd v\u00e0 \u1ed5n \u0111\u1ecbnh v\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh.<\/li>\n<li>D\u1ef1a v\u00e0o c\u00e1c doanh thu v\u00e0 chi ph\u00ed \u0111\u1ec3 ph\u1ea3n \u00e1nh ch\u1ea5t l\u01b0\u1ee3ng l\u00e0m vi\u1ec7c c\u1ee7a c\u00f4ng ty<\/li>\n<li>C\u1ea3 2 b\u1ed9 ph\u1eadn \u0111\u1ec1u s\u1eed d\u1ee5ng nh\u1eefng s\u1ed1 li\u1ec7u c\u1ee5 th\u1ec3 \u0111\u1ebfn t\u1eeb doanh thu, ti\u1ec1n v\u1ed1n, ti\u1ec1n l\u00e3i v\u00e0 c\u00e1c chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty \u0111\u1ec3 ph\u1ea3n \u00e1nh xu h\u01b0\u1edbng t\u0103ng tr\u01b0\u1edfng ho\u1eb7c \u0111i xu\u1ed1ng c\u1ee7a ch\u1ea5t l\u01b0\u1ee3ng to\u00e0n b\u1ed9 doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>3. 6 \u0111i\u1ec3m kh\u00e1c nhau \u1edf hai ng\u00e0nh k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"213\">\n<p style=\"text-align: center;\"><strong>Ti\u00eau th\u1ee9c<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\" width=\"213\"><strong>K\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/strong><\/td>\n<td width=\"213\">\n<p style=\"text-align: center;\"><strong>K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"213\">\u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng ngu\u1ed3n th\u00f4ng tin<\/td>\n<td width=\"213\">C\u00e1c c\u1ed5 \u0111\u00f4ng, nh\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng c\u00f9ng c\u00e1c c\u01a1 quan ph\u00e1p l\u00fd kh\u00e1c.<\/td>\n<td width=\"213\">Nh\u1eefng nh\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u01b0 ch\u1ee7 s\u1edf h\u1eefu, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ban gi\u00e1m \u0111\u1ed1c, ki\u1ec3m s\u00e1t vi\u00ean,&#8230;<\/td>\n<\/tr>\n<tr>\n<td width=\"213\">M\u1ee5c \u0111\u00edch<\/td>\n<td width=\"213\">\u0110\u00f3ng vai tr\u00f2 thu th\u1eadp v\u00e0 t\u1ed5ng h\u1ee3p th\u00f4ng tin, s\u1ed1 li\u1ec7u \u0111\u1ec3 thi\u1ebft k\u1ebf b\u1ea3n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 c\u00e1c c\u00f4ng vi\u1ec7c li\u00ean quan c\u1ee7a c\u00f4ng ty v\u00e0 doanh nghi\u1ec7p<\/td>\n<td width=\"213\">Ki\u1ec3m so\u00e1t t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh v\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u trong chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n c\u1ee7a c\u00f4ng ty<\/td>\n<\/tr>\n<tr>\n<td width=\"213\">T\u00ednh ph\u00e1p l\u00fd c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c<\/p>\n<p>&nbsp;<\/td>\n<td width=\"213\">Ph\u1ee5 thu\u1ed9c v\u00e0o th\u1ea9m quy\u1ec1n c\u1ee7a qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u00e0 mang t\u00ednh n\u1ed9i b\u1ed9 trong c\u00f4ng ty.<\/p>\n<p>&nbsp;<\/td>\n<td width=\"213\">Mang t\u00ednh ph\u00e1p l\u1ec7nh v\u00e0 ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc c\u1ee5 th\u1ec3 v\u1ec1 h\u1ec7 th\u1ed1ng s\u1ed1 li\u1ec7u, th\u00f4ng tin v\u00e0 c\u00e1c ghi ch\u00e9p c\u00f3 li\u00ean quan kh\u00e1c.<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"213\">Nguy\u00ean t\u1eafc v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m khi cung c\u1ea5p th\u00f4ng tin<\/p>\n<p>&nbsp;<\/td>\n<td width=\"213\">Th\u00f4ng tin \u0111\u01b0\u1ee3c cung c\u1ea5p \u1edf b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n ph\u1ea3i tu\u00e2n theo nguy\u00ean t\u1eafc, quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt ph\u00e1p hi\u1ec7n h\u00e0nh, ngo\u00e0i ra c\u00f2n ph\u1ea3i c\u00f3 t\u00ednh kh\u00e1ch quan, s\u1ed1 li\u1ec7u r\u00f5 r\u00e0ng v\u00e0 c\u00f3 th\u1ec3 ki\u1ec3m tra \u0111\u01b0\u1ee3c. Khi cung c\u1ea5p th\u00f4ng tin c\u0169ng c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u1ed5 bi\u1ebfn r\u1ed9ng r\u00e3i v\u00e0 chu\u1ea9n m\u1ef1c \u0111\u1ec3 m\u1ecdi ng\u01b0\u1eddi \u0111\u1ec1u c\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01b0\u1ee3c.<\/p>\n<p>&nbsp;<\/td>\n<td width=\"213\">Th\u00f4ng tin cung c\u1ea5p c\u1ea7n \u0111\u01b0\u1ee3c linh ho\u1ea1t, kh\u00f4ng b\u1eaft bu\u1ed9c tu\u00e2n theo c\u00e1c nguy\u00ean t\u1eafc v\u00e0 \u0111\u1ebfn t\u1eeb nhi\u1ec1u ngu\u1ed3n ph\u00e2n t\u00edch kh\u00e1c nhau. \u0110\u1eb7c bi\u1ec7t, c\u00e1c th\u00f4ng tin n\u00e0y kh\u00f4ng c\u1ea7n qu\u00e1 chi ti\u1ebft m\u00e0 n\u00ean ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c xu h\u01b0\u1edbng bi\u1ebfn \u0111\u1ed9ng c\u1ee7a to\u00e0n b\u1ed9 doanh nghi\u1ec7p trong t\u1eebng kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3 nh\u1eb1m ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c \u0111\u00e1nh gi\u00e1 v\u00e0 l\u00ean chi\u1ebfn l\u01b0\u1ee3c kinh doanh.<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"213\">Ph\u1ea1m vi cung c\u1ea5p th\u00f4ng tin<\/p>\n<p>&nbsp;<\/td>\n<td width=\"213\">M\u1edf r\u1ed9ng h\u01a1n v\u00e0 t\u00f9y thu\u1ed9c v\u00e0o quy m\u00f4 c\u1ee7a to\u00e0n b\u1ed9 doanh nghi\u1ec7p.<\/td>\n<td width=\"213\">Li\u00ean quan \u0111\u1ebfn t\u1eebng b\u1ed9 ph\u1eadn trong doanh nghi\u1ec7p ho\u1eb7c c\u1ee5 th\u1ec3 l\u00e0 c\u00e1c c\u00e1 nh\u00e2n kh\u00e1c nhau.<\/td>\n<\/tr>\n<tr>\n<td width=\"213\">K\u1ef3 h\u1ea1n b\u00e1o c\u00e1o th\u00f4ng tin<\/p>\n<p>&nbsp;<\/td>\n<td width=\"213\">Theo th\u00e1ng, qu\u00fd v\u00e0 n\u0103m.<\/td>\n<td width=\"213\">Theo qu\u00fd, n\u0103m, th\u00e1ng, tu\u1ea7n, ng\u00e0y.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u00a0 \u00a0 \u00a0 Th\u00f4ng qua b\u00e0i vi\u1ebft tr\u00ean, <a href=\"https:\/\/fts.com.vn\"><strong>FTS<\/strong><\/a> \u0111\u00e3 cung c\u1ea5p \u0111\u1ebfn qu\u00fd \u0111\u1ed9c gi\u1ea3 nh\u1eefng th\u00f4ng tin c\u01a1 b\u1ea3n v\u1ec1 c\u00e1c \u0111i\u1ec3m gi\u00f4ng v\u00e0 kh\u00e1c nhau gi\u1eefa hai ng\u00e0nh k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb. Mong r\u1eb1ng c\u00e1c ki\u1ebfn th\u1ee9c h\u1eefu \u00edch tr\u00ean s\u1ebd gi\u00fap qu\u00fd \u0111\u1ed9c gi\u1ea3 d\u1ec5 d\u00e0ng ph\u00e2n bi\u1ec7t v\u00e0 s\u1eed d\u1ee5ng c\u00e1c thu\u1eadt ng\u1eef tr\u00ean trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c nhau trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 \u00a0 \u00a0 K\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb l\u00e0 hai thu\u1eadt ng\u1eef tuy \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n ng\u00e0y n\u00e0y nh\u01b0ng th\u01b0\u1eddng b\u1ecb nh\u1ea7m l\u1eabn v\u1edbi nhau \u1edf m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p. Ch\u00ednh v\u00ec th\u1ebf, \u0111\u1ec3 t\u00ecm hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 kh\u00e1i ni\u1ec7m v\u00e0 nguy\u00ean t\u1eafc [&hellip;]<\/p>\n","protected":false},"featured_media":8364,"template":"","article_category":[],"class_list":["post-8363","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8363","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\/8364"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8363"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8363"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}