{"id":8789,"date":"2023-12-11T09:14:11","date_gmt":"2023-12-11T02:14:11","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8789"},"modified":"2025-11-27T11:25:03","modified_gmt":"2025-11-27T04:25:03","slug":"ke-toan-thanh-toan","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/ke-toan-thanh-toan\/","title":{"rendered":"K\u1ebe TO\u00c1N THANH TO\u00c1N?\u00a0"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p><em>Thanh to\u00e1n l\u00e0 s\u1ef1 chuy\u1ec3n giao t\u00e0i s\u1ea3n c\u1ee7a m\u1ed9t b\u00ean (ng\u01b0\u1eddi ho\u1eb7c c\u00f4ng ty, t\u1ed5 ch\u1ee9c) cho b\u00ean kia, th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi trao \u0111\u00f4it s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 trong m\u1ed9t giao d\u1ecbch c\u00f3 r\u00e0ng bu\u1ed9c ph\u00e1p l\u00fd. Ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n: L\u00e0 c\u00e1ch th\u1ee9c, ph\u01b0\u01a1ng ph\u00e1p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1ec1 t\u00e0i s\u1ea3n trong giao d\u1ecbch mua b\u00e1n\u2026K\u1ebf to\u00e1n thanh to\u00e1n gi\u1eef vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c thu th\u1eadp, t\u1ed5ng h\u1ee3p ch\u1ee9ng t\u1eeb thu, chi c\u1ee7a doanh nghi\u1ec7p. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd chia s\u1ebb nh\u1eefng ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n c\u1ea7n nh\u1edb v\u00e0 nh\u1eefng l\u01b0u \u00fd \u0111\u1ec3 l\u00e0m t\u1ed1t c\u00f4ng vi\u1ec7c c\u1ee7a m\u00ecnh.\u00a0<\/em><\/p>\n<h4><strong>1.K\u1ebf to\u00e1n thanh to\u00e1n l\u00e0 g\u00ec?<\/strong><\/h4>\n<p>K\u1ebf to\u00e1n thanh to\u00e1n l\u00e0 ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1eadp c\u00e1c ch\u1ee9ng t\u1eeb thu chi, tr\u1ef1c ti\u1ebfp theo d\u00f5i, qu\u1ea3n l\u00fd ti\u1ec1n c\u0169ng nh\u01b0 h\u1ea1ch to\u00e1n c\u00e1c giao d\u1ecbch hay nh\u1eefng nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng thu, chi trong doanh nghi\u1ec7p.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/th.bing.com\/th\/id\/OIP.zH4hPYN2l2gdms0IiIyGfQHaE8?w=272&amp;h=181&amp;c=7&amp;r=0&amp;o=5&amp;pid=1.7\" alt=\"Image result for Contabilidad\" width=\"600\" height=\"399\" \/><\/p>\n<h4><strong>2.C\u00e1c nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n thanh to\u00e1n l\u00e0 g\u00ec?<\/strong><\/h4>\n<p><strong>a. Qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n thu c\u1ee7a doanh nghi\u1ec7p?<\/strong><\/p>\n<ul>\n<li>Th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 thu ti\u1ec1n: Thu ti\u1ec1n t\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean trong v\u00e0 b\u00ean ngo\u00e0i doanh nghi\u1ec7p nh\u01b0 c\u1ed5 \u0111\u00f4ng, t\u1ea1m \u1ee9ng c\u00f2n d\u01b0, c\u00e1c kho\u1ea3n thu n\u1ed9i b\u1ed9, b\u1ed3i th\u01b0\u1eddng, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 v\u00e0 thu h\u1ed3i c\u00f4ng n\u1ee3 kh\u00e1ch h\u00e0ng.<\/li>\n<li>Theo d\u00f5i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng: Qu\u1ea3n l\u00fd v\u00e0 theo d\u00f5i c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/li>\n<li>Qu\u1ea3n l\u00fd thanh to\u00e1n th\u1ebb: Gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng thnah to\u00e1n qua th\u1ebb c\u1ee7a kh\u00e1ch h\u00e0ng<\/li>\n<li>Qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3 v\u00e0 \u0111\u00f4n \u0111\u1ed1c thu h\u1ed3i c\u00f4ng n\u1ee3: Theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd c\u00f4ng n\u1ee3, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n \u0111\u00f4n \u0111\u1ed1c thu h\u1ed3i c\u00f4ng n\u1ee3 hi\u1ec7u qu\u1ea3<\/li>\n<\/ul>\n<p><strong>b. Qu\u1ea3n l\u00fd kho\u1ea3n chi c\u1ee7a doanh nghi\u1ec7p:\u00a0<\/strong><\/p>\n<ul>\n<li>H\u00e0ng tu\u1ea7n, h\u00e0ng th\u00e1ng l\u1eadp k\u1ebf ho\u1ea1ch thanh to\u00e1n c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 v\u1edbi nh\u00e0 cung c\u1ea5p. Tr\u01b0\u1eddng h\u1ee3p k\u1ebf ho\u1ea1ch thanh to\u00e1n kh\u00f4ng \u0111\u1ea3m b\u1ea3o, k\u1ebf to\u00e1n thnah to\u00e1n ph\u1ea3i c\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 v\u1edbi nh\u00e0 cung c\u1ea5p<\/li>\n<li>Th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng cho nh\u00e0 cung c\u1ea5p, chi b\u1ed3i th\u01b0\u1eddng, chi ti\u1ec1n ph\u1ea1t\u2026.v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 chi n\u1ed9i b\u1ed9 doanh nghi\u1ec7p nh\u01b0 thanh to\u00e1n l\u01b0\u01a1ng, th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p, thanh to\u00e1n t\u1ea1m \u1ee9ng,&#8230;<\/li>\n<li>Qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n chi c\u1ee7a doanh nghi\u1ec7p<\/li>\n<li>H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n chi c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p><strong>c. Qu\u1ea3n l\u00fd qu\u1ef9 ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p:<\/strong><\/p>\n<ul>\n<li>Qu\u1ea3n l\u00fd qu\u1ef9 ti\u1ec1n m\u1eb7t: K\u1ebf to\u00e1n thanh to\u00e1n ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi c\u00e1c th\u1ee7 qu\u1ef9 c\u1ea3u doanh nghi\u1ec7p \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 thu v\u00e0 chi theo \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 quy tr\u00ecnh qu\u1ea3n l\u00fd<\/li>\n<li>Ki\u1ec3m tra t\u1ed3n qu\u1ef9 h\u00e0ng ng\u00e0y: \u0110\u1ed1i chi\u1ebfu v\u00e0 ki\u1ec3m tra t\u1ed3n qu\u1ef9 v\u1edbi th\u1ee7 qu\u1ef9<\/li>\n<li>L\u1eadp b\u00e1o c\u00e1o t\u1ed3n qu\u1ef9 \u0111\u1ecbnh k\u1ef3: T\u1ea1o b\u00e1o c\u00e1o t\u1ed3n qu\u1ef9, cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft v\u00e0 ch\u00ednh x\u00e1c cho ban gi\u00e1m \u0111\u1ed1c.<\/li>\n<\/ul>\n<p><em>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec1u c\u01a1 b\u1ea3n tr\u1ea3 l\u1eddi cho c\u00e2u h\u1ecfi nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n thanh to\u00e1n l\u00e0 g\u00ec. Ngo\u00e0i ra, t\u00f9y v\u00e0o t\u1eebng doanh nghi\u1ec7p, h\u1ecd c\u00f2n c\u00f3 nh\u1eefng nhi\u1ec7m v\u1ee5 kh\u00e1c nh\u01b0 tham gia c\u00e1c cu\u1ed9c h\u1ecdp ph\u00f2ng ban, kh\u00f3a \u0111\u00e0o t\u1ea1o nghi\u1ec7p v\u1ee5, l\u1eadp b\u00e1o c\u00e1o, in ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch c\u00f3 li\u00ean quan \u0111\u1ec3 tr\u00ecnh c\u1ea5p tr\u00ean theo \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t\u2026 V\u00e0 \u0111\u1ec3 th\u1ef1c hi\u1ec7n nh\u1eefng nhi\u1ec7m v\u1ee5 tr\u00ean th\u00ec k\u1ebf to\u00e1n thanh to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u1eefng c\u00f4ng vi\u1ec7c nh\u01b0 ghi ch\u00e9p, ph\u00e2n lo\u1ea1i chi ph\u00ed v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ph\u00e2n t\u00edch d\u1eef li\u1ec7u t\u00e0i ch\u00ednh \u0111\u00ea h\u1ecd c\u00f3 th\u1ec3 \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p gi\u00fap t\u1ed5 ch\u1ee9c v\u1eadn h\u00e0nh.\u00a0<\/em><\/p>\n<p><strong><em>2.1. H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 thu ti\u1ec1n m\u1eb7t<\/em><\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"293\">Nghi\u1ec7p v\u1ee5<\/td>\n<td width=\"106\">H\u1ea1ch to\u00e1n<\/td>\n<td>H\u1ed3 s\u01a1 k\u00e8m theo<\/td>\n<\/tr>\n<tr>\n<td width=\"293\">R\u00fat ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u1ec1 nh\u1eadp qu\u1ef9 ti\u1ec1n m\u1eb7t.<\/td>\n<td width=\"106\">N\u1ee3 TK 111<\/p>\n<p>C\u00f3 TK 112<\/td>\n<td>\n<ul>\n<li>S\u00e9c\/Gi\u1ea5y l\u0129nh ti\u1ec1n\/Gi\u1ea5y b\u00e1o N\u1ee3.<\/li>\n<li>Phi\u1ebfu thu ti\u1ec1n.<\/li>\n<li>\u00a0B\u1ea3ng k\u00ea giao d\u1ecbch ng\u00e2n h\u00e0ng.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"293\">Thu ti\u1ec1n ho\u00e0n \u1ee9ng c\u1ee7a nh\u00e2n vi\u00ean c\u00f4ng ty b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/td>\n<td width=\"106\">N\u1ee3 TK 111<\/p>\n<p>C\u00f3 TK 141<\/td>\n<td>\n<ul>\n<li>Phi\u1ebfu ho\u00e0n \u1ee9ng.<\/li>\n<li>Phi\u1ebfu thu ti\u1ec1n.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"293\">Thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/td>\n<td width=\"106\">N\u1ee3 TK 111<\/p>\n<p>C\u00f3 TK 131<\/td>\n<td>\n<ul>\n<li>H\u1ee3p \u0111\u1ed3ng\/\u0110\u01a1n h\u00e0ng.<\/li>\n<li>Phi\u1ebfu thu ti\u1ec1n.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"293\">B\u00e1n th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a c\u00f3 GTGT thu b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/td>\n<td width=\"106\">N\u1ee3 TK 111<\/p>\n<p>C\u00f3 TK 511<\/p>\n<p>C\u00f3 TK 3331<\/td>\n<td>\n<ul>\n<li>H\u1ee3p \u0111\u1ed3ng\/\u0110\u01a1n h\u00e0ng .<\/li>\n<li>H\u00f3a \u0111\u01a1n GTGT.<\/li>\n<li>Phi\u1ebfu xu\u1ea5t kho.<\/li>\n<li>Ch\u1ee9ng t\u1eeb giao nh\u1eadn.<\/li>\n<li>Phi\u1ebfu thu ti\u1ec1n.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"293\">Thu h\u1ed3i c\u00f4ng n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/td>\n<td width=\"106\">N\u1ee3 TK 111<\/p>\n<p>C\u00f3 TK 131<\/td>\n<td>\n<ul>\n<li>Phi\u1ebfu thu ti\u1ec1n.<\/li>\n<li>Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><strong>2.2. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n thanh to\u00e1n nghi\u1ec7p v\u1ee5 chi ti\u1ec1n m\u1eb7t\u00a0<\/strong><\/em><\/p>\n<table style=\"height: 823px;\" width=\"701\">\n<tbody>\n<tr>\n<td width=\"305\">Nghi\u1ec7p v\u1ee5<\/td>\n<td width=\"105\">H\u1ea1ch to\u00e1n<\/td>\n<td>H\u1ed3 s\u01a1 k\u00e8m theo<\/td>\n<\/tr>\n<tr>\n<td width=\"305\">R\u00fat ti\u1ec1n m\u1eb7t g\u1eedi v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng.<\/td>\n<td width=\"105\">N\u1ee3 TK 112<\/p>\n<p>C\u00f3 TK 111<\/td>\n<td>\n<ul>\n<li>Phi\u1ebfu chi ti\u1ec1n.<\/li>\n<li>Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n.<\/li>\n<li>B\u1ea3ng k\u00ea giao d\u1ecbch ng\u00e2n h\u00e0ng.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"305\">Chi ti\u1ec1n m\u1eb7t t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c.<\/td>\n<td width=\"105\">N\u1ee3 TK 141<\/p>\n<p>C\u00f3 TK 111<\/td>\n<td>\n<ul>\n<li>Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng.<\/li>\n<li>Phi\u1ebfu chi ti\u1ec1n.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"305\">\u0110\u1eb7t c\u1ecdc, tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n mua h\u00e0ng b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/td>\n<td width=\"105\">N\u1ee3 TK 331<\/p>\n<p>C\u00f3 TK 111<\/td>\n<td>\n<ul>\n<li>H\u1ee3p \u0111\u1ed3ng\/\u0110\u01a1n h\u00e0ng.<\/li>\n<li>Phi\u1ebfu chi ti\u1ec1n.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"305\">Chi ti\u1ec1n mua v\u1eadt t\u01b0, d\u1ee5ng c\u1ee5, h\u00e0ng h\u00f3a nh\u1eadp kho.<\/td>\n<td width=\"105\">N\u1ee3 TK 152<\/p>\n<p>N\u1ee3 TK 153<\/p>\n<p>N\u1ee3 TK 1561<\/p>\n<p>N\u1ee3 TK 1331<\/p>\n<p>C\u00f3 TK 111<\/td>\n<td>\n<ul>\n<li>H\u1ee3p \u0111\u1ed3ng\/\u0110\u01a1n h\u00e0ng.<\/li>\n<li>Phi\u1ebfu giao h\u00e0ng.<\/li>\n<li>Phi\u1ebfu chi ti\u1ec1n.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"305\">Chi tr\u1ea3 c\u00f4ng n\u1ee3 \u0111\u1ebfn h\u1ea1n cho nh\u00e0 cung c\u1ea5p v\u1eadt t\u01b0, h\u00e0ng h\u00f3a.<\/td>\n<td width=\"105\">N\u1ee3 TK 331<\/p>\n<p>C\u00f3 TK 111<\/td>\n<td>\n<ul>\n<li>Phi\u1ebfu chi ti\u1ec1n.<\/li>\n<li>Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><strong>2.3. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n thanh to\u00e1n nghi\u1ec7p v\u1ee5 thu ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng\u00a0<\/strong><\/em><\/p>\n<table style=\"height: 683px;\" width=\"650\">\n<tbody>\n<tr>\n<td width=\"263\">Nghi\u1ec7p v\u1ee5<\/td>\n<td width=\"132\">H\u1ea1ch to\u00e1n<\/td>\n<td width=\"234\">H\u1ed3 s\u01a1 k\u00e8m theo<\/td>\n<\/tr>\n<tr>\n<td width=\"263\">R\u00fat ti\u1ec1n m\u1eb7t g\u1eedi v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng.<\/td>\n<td width=\"132\">N\u1ee3 TK 112<\/p>\n<p>C\u00f3 TK 111<\/td>\n<td width=\"234\">\n<ul>\n<li>Phi\u1ebfu chi ti\u1ec1n.<\/li>\n<li>Gi\u1ea5y b\u00e1o c\u00f3, gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n.<\/li>\n<li>B\u1ea3ng k\u00ea giao d\u1ecbch ng\u00e2n h\u00e0ng.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"263\">Thu ti\u1ec1n ho\u00e0n \u1ee9ng c\u1ee7a nh\u00e2n vi\u00ean n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng.<\/td>\n<td width=\"132\">N\u1ee3 TK 112<\/p>\n<p>C\u00f3 TK 141<\/td>\n<td width=\"234\">\n<ul>\n<li>Phi\u1ebfu ho\u00e0n \u1ee9ng.<\/li>\n<li>Gi\u1ea5y b\u00e1o C\u00f3.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"263\">Thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc b\u1eb1ng giao d\u1ecbch chuy\u1ec3n kho\u1ea3n.<\/td>\n<td width=\"132\">N\u1ee3 TK 112<\/p>\n<p>C\u00f3 TK 131<\/td>\n<td width=\"234\">\n<ul>\n<li>H\u1ee3p \u0111\u1ed3ng\/\u0110\u01a1n h\u00e0ng.<\/li>\n<li>Gi\u1ea5y b\u00e1o C\u00f3.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"263\">B\u00e1n th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a GTGT b\u1eb1ng h\u00ecnh th\u1ee9c chuy\u1ec3n kho\u1ea3n.<\/td>\n<td width=\"132\">N\u1ee3 TK 112<\/p>\n<p>C\u00f3 TK 511<\/p>\n<p>C\u00f3 TK 3331<\/td>\n<td width=\"234\">\n<ul>\n<li>H\u1ee3p \u0111\u1ed3ng\/\u0110\u01a1n h\u00e0ng.<\/li>\n<li>H\u00f3a \u0111\u01a1n GTGT.<\/li>\n<li>Phi\u1ebfu xu\u1ea5t kho.<\/li>\n<li>Ch\u1ee9ng t\u1eeb giao nh\u1eadn.<\/li>\n<li>Gi\u1ea5y b\u00e1o C\u00f3.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"263\">Thu h\u1ed3i c\u00f4ng n\u1ee3 b\u1eb1ng h\u00ecnh th\u1ee9c chuy\u1ec3n kho\u1ea3n.<\/td>\n<td width=\"132\">N\u1ee3 TK 112<\/p>\n<p>C\u00f3 TK 131<\/td>\n<td width=\"234\">\n<ul>\n<li>Gi\u1ea5y b\u00e1o C\u00f3.<\/li>\n<li>Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><strong>2.4. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n thanh to\u00e1n nghi\u1ec7p v\u1ee5 chi ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng\u00a0<\/strong><\/em><\/p>\n<table style=\"height: 1138px;\" width=\"717\">\n<tbody>\n<tr>\n<td width=\"275\">Nghi\u1ec7p v\u1ee5<\/td>\n<td width=\"119\">H\u1ea1ch to\u00e1n<\/td>\n<td>H\u1ed3 s\u01a1 k\u00e8m theo<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">R\u00fat ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u1ec1 nh\u1eadp qu\u1ef9 ti\u1ec1n m\u1eb7t.<\/td>\n<td width=\"119\">N\u1ee3 TK 111<\/p>\n<p>C\u00f3 TK 112<\/td>\n<td>\n<ul>\n<li>S\u00e9c\/Gi\u1ea5y l\u0129nh ti\u1ec1n\/ Gi\u1ea5y b\u00e1o N\u1ee3.<\/li>\n<li>Phi\u1ebfu thu ti\u1ec1n.<\/li>\n<li>B\u1ea3ng k\u00ea giao d\u1ecbch ng\u00e2n h\u00e0ng.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">T\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean chuy\u1ec3n ti\u1ec1n t\u1eeb ng\u00e2n h\u00e0ng v\u00e0o t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n\/chi s\u00e9c.<\/td>\n<td width=\"119\">N\u1ee3 TK 141<\/p>\n<p>C\u00f3 TK 112<\/td>\n<td>\n<ul>\n<li>Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng.<\/li>\n<li>Gi\u1ea5y b\u00e1o N\u1ee3.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">\u0110\u1eb7t c\u1ecdc, tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n cho nh\u00e0 cung c\u1ea5p b\u1eb1ng giao d\u1ecbch chuy\u1ec3n kho\u1ea3n.<\/td>\n<td width=\"119\">N\u1ee3 TK 331<\/p>\n<p>C\u00f3 TK 112<\/td>\n<td>\n<ul>\n<li>H\u1ee3p \u0111\u1ed3ng\/\u0110\u01a1n h\u00e0ng.<\/li>\n<li>Gi\u1ea5y b\u00e1o N\u1ee3.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Mua v\u1eadt t\u01b0, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, h\u00e0ng h\u00f3a\u00a0 nh\u1eadp kho thanh to\u00e1n qua giao d\u1ecbch chuy\u1ec3n kho\u1ea3n.<\/td>\n<td width=\"119\">N\u1ee3 TK 152<\/p>\n<p>N\u1ee3 TK 153<\/p>\n<p>N\u1ee3 TK 1561<\/p>\n<p>N\u1ee3 TK 1331<\/p>\n<p>C\u00f3 TK 112<\/td>\n<td>\n<ul>\n<li>H\u1ee3p \u0111\u1ed3ng\/\u0110\u01a1n h\u00e0ng.<\/li>\n<li>Phi\u1ebfu giao h\u00e0ng.<\/li>\n<li>Gi\u1ea5y b\u00e1o N\u1ee3.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Thanh to\u00e1n c\u00f4ng n\u1ee3 \u0111\u1ebfn h\u1ea1n cho nh\u00e0 cung c\u1ea5p v\u1eadt t\u01b0, h\u00e0ng h\u00f3a b\u1eb1ng giao d\u1ecbch chuy\u1ec3n kho\u1ea3n.<\/td>\n<td width=\"119\">N\u1ee3 TK 331<\/p>\n<p>C\u00f3 TK 112<\/td>\n<td>\n<ul>\n<li>Gi\u1ea5y b\u00e1o N\u1ee3.<\/li>\n<li>Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Chi tr\u1ea3 ti\u1ec1n x\u0103ng d\u1ea7u, wifi, \u0111i\u1ec7n, n\u01b0\u1edbc,\u2026 qua giao d\u1ecbch chuy\u1ec3n kho\u1ea3n.<\/td>\n<td width=\"119\">N\u1ee3 TK 627<\/p>\n<p>N\u1ee3 TK 641<\/p>\n<p>N\u1ee3 TK 642<\/p>\n<p>N\u1ee3 TK 1331<\/p>\n<p>C\u00f3 TK 112<\/td>\n<td>\n<ul>\n<li>H\u00f3a \u0111\u01a1n.<\/li>\n<li>Gi\u1ea5y b\u00e1o N\u1ee3.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"275\">Chuy\u1ec3n kho\u1ea3n thanh to\u00e1n l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean.<\/td>\n<td width=\"119\">N\u1ee3 TK 334<\/p>\n<p>C\u00f3 TK 112<\/td>\n<td>\n<ul>\n<li>B\u1ea3ng l\u01b0\u01a1ng \u0111\u00e3 k\u00fd duy\u1ec7t.<\/li>\n<li>Phi\u1ebfu l\u01b0\u01a1ng\/b\u1ea3ng l\u01b0\u01a1ng c\u00f3 ch\u1eef k\u00fd ng\u01b0\u1eddi nh\u1eadn.<\/li>\n<li>Gi\u1ea5y b\u00e1o N\u1ee3.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><strong>3. S\u1ef1 c\u1ea7n thi\u1ebft c\u1ee7a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n thanh to\u00e1n v\u1edbi ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n:<\/strong><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/th.bing.com\/th\/id\/OIP.9Mo4xYtNSGPQaotjBszx5wHaE7?w=272&amp;h=181&amp;c=7&amp;r=0&amp;o=5&amp;pid=1.7\" alt=\"Image result for Contabilidad\" width=\"587\" height=\"391\" \/><\/p>\n<p>Quan h\u1ec7 thanh to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c \u0111\u1ea3m b\u1ea3o ho\u1ea1t d\u1ed9ng thnah to\u00e1n \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh m\u1ed9t c\u00e1ch linh ho\u1ea1t, h\u1ee3p l\u00fd s\u1ebd g\u00f3p ph\u1ea7n n\u00e2ng cao kh\u1ea3 nawg thanh to\u00e1n v\u00e0 hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>Tr\u01b0\u1edbc h\u1ebft vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 thanh to\u00e1n s\u1ebd h\u1ed7 tr\u1ee3 vi\u1ec7c cung c\u1ea5p th\u00f4ng tin cho qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh. C\u00e1c th\u00f4ng tin \u0111\u00f3 c\u00f3 th\u1ec3 v\u1ec1 s\u1ed1 ti\u1ec1n n\u1ee3, th\u1eddi gian n\u1ee3 v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n \u0111\u1ed1i v\u1edbi t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng. Th\u00f4ng qua c\u00e1c th\u00f4ng tin n\u00e0y c\u00e1c nh\u00e0 l\u00e3nh \u0111\u1ea1o s\u1ebd c\u00f3 nh\u1eefng ch\u00ednh s\u00e1ch v\u1ec1 thu h\u1ed3i n\u1ee3, thanh to\u00e1n n\u1ee3 v\u00e0 c\u00e2n \u0111\u1ed1i t\u00e0i ch\u00ednh \u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, k\u1ebf to\u00e1n c\u0169ng ch\u00ednh l\u00e0 \u00f4ng c\u1ee5 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 \u0111\u1ed1i v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 thanh to\u00e1n, c\u0169ng nh\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3. B\u1edfi t\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh \u0111\u1ec1u \u0111\u01b0\u1ee3c bi\u1ec3u hi\u1ec7n tr\u00ean ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, vi\u1ec7c qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n thanh to\u00e1n t\u1ea5t y\u1ebfu c\u0169ng ph\u1ea3i th\u00f4ng qua k\u1ebf to\u00e1n. T\u1eeb s\u1ef1 qu\u1ea3n l\u00fd nh\u01b0 v\u1eady gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p s\u1ebd c\u00f3 nh\u1eefng bi\u1ec7n ph\u00e1p k\u1ecbp th\u1eddi \u0111\u1ec3 chi tr\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 thu h\u1ed3i n\u1ee3 k\u1ecbp th\u1eddi. \u0110i\u1ec1u \u0111\u00f3 s\u1ebd gi\u00fap doanh nghi\u1ec7p c\u00f3 s\u1ef1 t\u1ef1 ch\u1ee7 v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, g\u00f3p ph\u1ea7n duy tr\u00ec m\u1ed1i quan h\u1ec7 kinh doanh t\u1ed1t, n\u00e2ng cao uy t\u00edn v\u00e0 s\u1ee9c c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>C\u00f3 th\u1ec3 n\u00f3i ho\u1ea1t \u0111\u1ed9ng thanh to\u00e1n l\u00e0 m\u1ed9t kh\u00e2u quan tr\u1ecdng trong quy tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, n\u00f3 anh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu t\u1edbi t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y s\u1ebd l\u00e0 nh\u00e2n t\u1ed1 quy\u1ebft \u0111\u1ecbnh gi\u00fap doanh nghi\u1ec7p \u1ed5n \u0111\u1ecbnh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea3m b\u1ea3o cho tinh h\u00ecnh t\u00e0i ch\u00ednh l\u00e0nh m\u1ea1nh.<\/p>\n<h4><strong>4. K\u1ebf to\u00e1n thanh to\u00e1n c\u1ea7n n\u1eafm v\u1eefng m\u1ed9t s\u1ed1 ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch:<\/strong><\/h4>\n<p><em>Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0m c\u0103n c\u1ee9 ghi nh\u1eadn v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n bao g\u1ed3m:<\/em><\/p>\n<ul>\n<li>H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng<\/li>\n<li>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/li>\n<li>Ch\u1ee9ng t\u1eeb thanh to\u00e1n: Phi\u1ebfu thu, phi\u1ebfu chi, s\u00e9c, gi\u1ea5y n\u1ed9p ti\u1ec1n m\u1eb7t, \u1ee7y nhi\u1ec7m chi, gi\u1ea5y b\u00e1o c\u00e1o, gi\u1ea5y b\u00e1o N\u1ee3\u2026<\/li>\n<li>B\u00e1o gi\u00e1, \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, h\u1ee3p \u0111\u1ed3ng mua, h\u1ee3p \u0111\u1ed3ng b\u00e1n\u2026<\/li>\n<li>C\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 thu, chi c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p><em>H\u1ec7 th\u1ed1ng c\u00e1c s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n thanh to\u00e1n bao g\u1ed3m:<\/em><\/p>\n<ul>\n<li>S\u1ed5 c\u00e1i c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t, s\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/li>\n<li>S\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t, s\u1ed5 qu\u1ef9 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/li>\n<li>S\u1ed5 nh\u1eadt k\u00fd thu ti\u1ec1n, s\u1ed5 nh\u1eadt k\u00fd chi ti\u1ec1n<\/li>\n<li>Chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i thu<\/li>\n<li>Chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/li>\n<li>T\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 ph\u1ea3i thu<\/li>\n<li>T\u1ed5ng h\u1ee3p c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/li>\n<li>Ph\u00e2n t\u00edch c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 theo h\u1ea1n n\u1ee3<\/li>\n<li>C\u00e1c s\u1ed5 s\u00e1ch kh\u00e1c theo nhu c\u1ea7u qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p><strong>5. K\u1ebf to\u00e1n thanh to\u00e1n d\u1ec5 d\u00e0ng v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting<\/strong><\/p>\n<p><em>FTS Accounting l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 \u0111\u1eafc l\u1ef1c gi\u00fap danh doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng v\u00e0 linh ho\u1ea1t. Ph\u1ea7n m\u1ec1m n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap gi\u1ea3i quy\u1ebft c\u00e1c th\u00e1ch th\u1ee9c h\u00e0ng ng\u00e0y trong c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n kho\u1ea3n thanh to\u00e1n m\u00e0 c\u00f2n m\u1edf ra c\u01a1 h\u1ed9i t\u1ed1i \u01b0u h\u00f3a qu\u00e1 tr\u00ecnh v\u00e0 t\u0103ng c\u01b0\u1eddng hi\u1ec7u su\u1ea5t l\u00e0m vi\u1ec7c.\u00a0<\/em><\/p>\n<p>B\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng FTS Accounting, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1eafc ch\u1eafn r\u1eb1ng qu\u1ea3n l\u00fd\u00a0 thanh to\u00e1n c\u1ee7a h\u1ecd s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 m\u1ea1nh m\u1ebd:<\/p>\n<ul>\n<li>Thi\u1ebft k\u1ebf v\u1edbi giao di\u1ec7n th\u00e2n thi\u1ec7n, gi\u00fap ng\u01b0\u1eddi d\u00f9ng d\u1ec5 d\u00e0ng l\u00e0m quen v\u00e0 s\u1eed d\u1ee5ng m\u00e0 kh\u00f4ng c\u1ea7n \u0111\u1ebfn s\u1ef1 h\u1ed7 tr\u1ee3 nhi\u1ec1u.<\/li>\n<li>Gi\u00fap theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd thu chi c\u1ee7a doanh nghi\u1ec7p 1 c\u00e1ch to\u00e0n di\u1ec7n, t\u1eeb thanh to\u00e1n nh\u00e0 cung c\u1ea5p \u0111\u1ebfn thu ti\u1ec1n t\u1eeb kh\u00e1ch h\u00e0ng.<\/li>\n<li>Chi ti\u1ebft c\u00e1c kho\u1ea3n thanh to\u00e1n c\u00f4ng n\u1ee3 ph\u1ea3i thu\/ ph\u1ea3i tr\u1ea3 theo t\u1eebng \u0111\u01a1n h\u00e0ng, ch\u1ee9ng t\u1eeb c\u00f4ng n\u1ee3 ph\u00e1t sinh. T\u1eeb \u0111\u00f3 gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng theo d\u00f5i c\u00f4ng n\u1ee3 chi ti\u1ebft v\u00e0 l\u00ean c\u00e1c b\u00e1o c\u00e1o tu\u1ed5i n\u1ee3 theo ng\u00e0y ph\u00e1t sinh ho\u1eb7c theo ng\u00e0y thanh to\u00e1n<\/li>\n<li>T\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu v\u00e0 ki\u1ec3m tra t\u1ed3n qu\u1ef9 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, minh b\u1ea1ch<\/li>\n<li>Qu\u1ea3n l\u00fd c\u01a1 s\u1edf d\u1eef li\u1ec7u t\u1eadp trung. C\u00e1c \u0111\u01a1n v\u1ecb con l\u00e0m vi\u1ec7c t\u1eeb xa qua m\u00f4i tr\u01b0\u1eddng m\u1ea1ng LAN ho\u1eb7c Internet<\/li>\n<li>T\u00edch h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n<p><strong><em>Li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 nhanh nh\u1ea5t.\u00a0<\/em><\/strong><\/p>\n<p>[wpforms id=&#8221;2108&#8243;]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Thanh to\u00e1n l\u00e0 s\u1ef1 chuy\u1ec3n giao t\u00e0i s\u1ea3n c\u1ee7a m\u1ed9t b\u00ean (ng\u01b0\u1eddi ho\u1eb7c c\u00f4ng ty, t\u1ed5 ch\u1ee9c) cho b\u00ean kia, th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi trao \u0111\u00f4it s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 trong m\u1ed9t giao d\u1ecbch c\u00f3 r\u00e0ng bu\u1ed9c ph\u00e1p l\u00fd. Ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n: L\u00e0 c\u00e1ch th\u1ee9c, ph\u01b0\u01a1ng ph\u00e1p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 [&hellip;]<\/p>\n","protected":false},"featured_media":6169,"template":"","article_category":[10],"class_list":["post-8789","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\/8789","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\/6169"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8789"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}