{"id":8822,"date":"2023-12-20T16:03:10","date_gmt":"2023-12-20T09:03:10","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8822"},"modified":"2025-11-10T15:08:51","modified_gmt":"2025-11-10T08:08:51","slug":"gia-von-ban-hang","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/gia-von-ban-hang\/","title":{"rendered":"Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng"},"content":{"rendered":"

\u1ede m\u1ed7i doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t kinh doanh th\u00ec gi\u00e1 v\u1ed1n lu\u00f4n l\u00e0 ti\u00eau ch\u00ed quan t\u00e2m h\u00e0ng \u0111\u1ea7u. FTS s\u1ebd chia s\u1ebb cho b\u1ea1n kh\u00e1i ni\u1ec7m v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1 c\u0169ng nh\u01b0 c\u00e1ch kh\u1eafc ph\u1ee5c gi\u00e1 v\u1ed1n khi b\u1ecb sai.<\/em><\/p>\n

\"Gi\u00e1<\/p>\n

1.Kh\u00e1i ni\u1ec7m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 g\u00ec?<\/strong><\/h5>\n

1.1. Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 g\u00ec?<\/strong><\/p>\n

Theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 01, gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 m\u1ed9t chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, d\u01b0\u1edbi d\u1ea1ng ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, h\u00e0ng t\u1ed3n khi, kh\u1ea5u hao m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb.<\/p>\n

Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 gi\u00e1 tr\u1ecb v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 ti\u00eau th\u1ee5 trong m\u1ed9t kho\u1ea3ng th\u1eddi gian c\u1ee5 th\u1ec3 (trong m\u1ed9t k\u1ef3). Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh t\u1ea1o ra s\u1ea3n ph\u1ea9m.<\/p>\n

1.2. Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n bao g\u1ed3m nh\u1eefng g\u00ec?<\/strong><\/p>\n

Chi ph\u00ed li\u00ean quan \u0111\u1ebfn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed \u0111\u1ec3 t\u1ea1o ra 1 s\u1ea3n ph\u1ea9m nh\u01b0 chi ph\u00ed mua nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, chi ph\u00ed nh\u00e2n c\u00f4ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, chi ph\u00ed v\u1eadn chuy\u1ec3n,…\u0110\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh c\u00f4ng ty kh\u00e1c nhau th\u00ec s\u1ebd c\u00f3 nh\u1eefng c\u00e1ch \u0111\u1ecbnh ngh\u0129a v\u1ec1 gi\u00e1 v\u1ed1n kh\u00e1c nhau:<\/p>\n

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  • V\u1edbi c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i (ngh\u0129a l\u00e0 nh\u1eadp s\u1ea3n ph\u1ea9m s\u1eb5n c\u00f3 v\u1ec1 b\u00e1n), th\u00ec gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 t\u1ed5ng t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed t\u1eeb l\u00fac mua h\u00e0ng \u0111\u1ebfn l\u00fac h\u00e0ng h\u00f3a c\u00f3 m\u1eb7t t\u1ea1i kho c\u1ee7a c\u00f4ng ty, bao g\u1ed3m: gi\u00e1 nh\u1eadp h\u00e0ng h\u00f3a t\u1eeb c\u00e1c nh\u00e0 cung c\u1ea5p, chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a v\u1ec1 kho, thu\u1ebf, b\u1ea3o hi\u1ec3m h\u00e0ng h\u00f3a\u2026<\/li>\n
  • V\u1edbi c\u00e1c c\u00f4ng ty s\u1ea3n xu\u1ea5t (c\u00e1c c\u00f4ng ty tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t ra s\u1ea3n ph\u1ea9m) th\u00ec c\u00e1c chi ph\u00ed c\u1ea5u th\u00e0nh n\u00ean gi\u00e1 v\u1ed1n s\u1ebd nhi\u1ec1u h\u01a1n c\u00e1c c\u00f4ng ty th\u01b0\u01a1ng m\u1ea1i do c\u00f3 th\u00eam chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m.<\/li>\n<\/ul>\n

    Ngo\u00e0i ra, gi\u00e1 v\u1ed1n c\u1ee7a m\u1ed7i c\u00f4ng ty kh\u00e1c nhau c\u00f2n thay \u0111\u1ed5i ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c quy \u0111\u1ecbnh kh\u00e1c nhau theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 cung c\u1ea5p. <\/em><\/p>\n

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    • C\u00e1c kho\u1ea3n m\u1ee5c c\u1ea7n c\u00f3 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh khi ghi nh\u1eadn gi\u00e1 v\u1ed1n:<\/li>\n
    • Gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng t\u1ed3n kho \u0111\u00e3 b\u00e1n<\/li>\n
    • Kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/li>\n
    • C\u00e1c kho\u1ea3n hao h\u1ee5t m\u1ea5t m\u00e1t c\u1ea3u h\u00e0ng t\u1ed3n kho sau khi tr\u1eeb ph\u1ea7n b\u1ed3i th\u01b0\u1eddng do tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n g\u00e2y ra<\/li>\n
    • Chi ph\u00ed NVL tr\u1ef1c ti\u1ebfp ti\u00eau hao v\u01b0\u1ee3t m\u1ee9c b\u00ecnh th\u01b0\u1eddng, chi ph\u00ed nh\u00e2n c\u00f4ng, chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m nh\u1eadp kho, th\u00ec t\u00ednh ngay v\u00e0o gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng (k\u1ec3 c\u1ea3 khi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a ch\u01b0a ti\u00eau th\u1ee5)<\/li>\n<\/ul>\n

      C\u00e1c kho\u1ea3n thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u00e3 t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng mua, n\u1ebfu khi xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a m\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i th\u00ec \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 v\u1ed1n. <\/em><\/p>\n

      Theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p th\u00ec khi b\u1ea1n ghi nh\u1eadn m\u1ed9t kho\u1ea3n doanh thu th\u00ec ph\u1ea3i ghi nh\u1eadn m\u1ed9t kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u00e0o c\u00f9ng th\u1eddi \u0111i\u1ec3m \u0111\u00f3. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u00e3i l\u00e0 gi\u00e1 v\u1ed1n l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu. Do v\u1eady x\u00e1c th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn gi\u00e1 v\u1ed1n c\u0169ng ch\u00ednh l\u00e0 x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn m\u1ed9t kho\u1ea3n doanh thu c\u1ee7a doanh nghi\u1ec7p.<\/em><\/p>\n

      2. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 v\u1ed1n:<\/strong><\/h5>\n

      Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam nh\u01b0 sau:<\/p>\n

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      • Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 th\u1ef1c t\u1ebf b\u00ecnh qu\u00e2n<\/li>\n
      • Ph\u01b0\u01a1ng ph\u00e1p FIFO (nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc)<\/li>\n
      • Ph\u01b0\u01a1ng ph\u00e1p LIFO (nh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc)<\/li>\n
      • Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh theo gi\u00e1 th\u1ef1c t\u1ebf \u0111\u00edch danh<\/li>\n
      • Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh theo gi\u00e1 h\u1ea1ch to\u00e1n.<\/li>\n<\/ul>\n
        3. C\u00e1ch t\u00ednh gi\u00e1 v\u1ed1n tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS<\/strong><\/h5>\n

        a. Ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n t\u1ee9c th\u1eddi:<\/em><\/strong><\/p>\n

        Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS t\u1ef1 \u0111\u1ed9ng t\u00ednh gi\u00e1 b\u00ecnh qu\u00e2n c\u1ee7a v\u1eadt t\u01b0 h\u00e0ng h\u00f3a t\u1ea1i ng\u00e0y xu\u1ea5t kho. Khi t\u1ea1o phi\u1ebfu xu\u1ea5t kho, nh\u1eadp m\u00e3 h\u00e0ng h\u00f3a ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 l\u1ea5y l\u00ean gi\u00e1 b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c l\u00f4 h\u00e0ng.<\/p>\n

        \"\"b. Ph\u01b0\u01a1ng ph\u00e1p \u0111\u00edch danh:<\/em><\/strong><\/p>\n

        T\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t, khi g\u00f5 m\u00e3 v\u1eadt t\u01b0 h\u00e0ng h\u00f3a, ph\u1ea7n m\u1ec1 k\u1ebf to\u00e1n FTS s\u1ebd hi\u1ec7n ra c\u00e1c lo h\u00e0ng c\u00f2n t\u1ed3n t\u1ed3n kho theo t\u1eebng gi\u00e1 v\u1ed1n kh\u00e1c nhau \u0111\u1ec3 ng\u01b0\u1eddi s\u1eed d\u1ee5ng cho l\u00f4 h\u00e0ng xu\u1ea5t ra.<\/p>\n

        Ng\u01b0\u1eddi d\u00f9ng ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ecdn kho tr\u01b0\u1edbc, khi \u0111\u1ea5y ph\u1ea7n m\u1ec1m m\u1edbi l\u1ea5y l\u00ean c\u00e1c l\u00f4 h\u00e0ng trong kho hi\u1ec7n c\u00f3.<\/em><\/p>\n

        \"\"<\/p>\n

        c. Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc v\u00e0 b\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3:<\/em><\/strong><\/p>\n

        V\u1edbi ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc: Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS t\u1ef1 \u0111\u1ed9ng t\u00ednh gi\u00e1 xu\u1ea5t theo ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc c\u1ee7a v\u1eadt t\u01b0 h\u00e0ng h\u00f3a tai ng\u00e0y xu\u1ea5t kho. N\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u00e8 phi\u1ebfu nh\u1eadp, c\u00f3 th\u1ec3 d\u00f9ng ch\u1ee9c n\u0103ng << T\u00ednh gi\u00e1 v\u1ed1n>> \u0111\u1ec3 t\u00ednh l\u1ea1i gi\u00e1 xu\u1ea5t<\/p>\n

        B\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3: Ch\u01b0a ghi ti\u1ec1n v\u1ed1n khi xu\u1ea5t ahnfg, cu\u1ed1i th\u00e1ng b\u1ea1n s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng << T\u00ednh gi\u00e1 v\u1ed1n>> \u0111\u1ec3 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS t\u1ef1 t\u00ednh gi\u00e1 v\u1ed1n b\u00ecnh qu\u00e2n.<\/p>\n

        \u0110\u01b0\u1eddng d\u1eabn: Kho\/T\u00ednh gi\u00e1 v\u1ed1n b\u00ecnh qu\u00e2n.<\/p>\n

        Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng \u00e1p gi\u00e1 v\u1ed1n v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb xu\u1ea5t kho trong k\u1ef3 t\u00ednh gi\u00e1 v\u1ed1n ngay sau khi ho\u00e0n th\u00e0nh thao t\u00e1c t\u00ednh gi\u00e1 v\u1ed1n.<\/p>\n

        \"\"<\/p>\n

        Cu\u1ed1i k\u1ef3 t\u00ednh gi\u00e1 v\u1ed1n theo ph\u01b0\u01a1ng ph\u00e1p B\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3<\/p>\n

        \"\"<\/p>\n

        C\u00e1c thao t\u00e1c:<\/p>\n

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        • <<K\u1ef3 s\u1ed1 li\u1ec7u>>: Ch\u1ecdn k\u1ef3 s\u1ed1 li\u1ec7u mu\u1ed1n t\u00ednh<\/li>\n
        • Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh: Ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t h\u00e0ng t\u1ed3n kho<\/li>\n
        • Ph\u1ea1m vi t\u00ednh to\u00e1n<\/li>\n
        • K\u00edch <<\u0110\u1ed3ng \u00fd>> \u0111\u1ec3 t\u00ednh to\u00e1n, <<B\u1ecf qua>> \u0111\u1ec3 \u0111\u00f3ng m\u00e0n h\u00ecnh t\u00ednh gi\u00e1 v\u1ed1n.<\/li>\n<\/ul>\n

          Gi\u00e1 v\u1ed1n t\u1ef1 \u0111\u1ed9ng \u00e1p v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb xu\u1ea5t trong k\u1ef3<\/p>\n

          Nh\u1eb1m h\u1ea1n ch\u1ebf sai s\u00f3t trong qu\u00e1 tr\u00ecnh t\u00ednh to\u00e1n, nh\u1ea7m l\u1eabn t\u00e0i kho\u1ea3n khi th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c h\u1ea1ch to\u00e1n, k\u1ebf to\u00e1n c\u1ea7n t\u00ecm c\u00e1c c\u00f4ng c\u1ee5, ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh chi ph\u00ed, g\u00e1i th\u00e0nh, gi\u00e1 v\u1ed1n cho Doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c. <\/em><\/p>\n

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          • Qu\u1ea3n l\u00fd danh m\u1ee5c v\u1eadt t\u01b0 h\u00e0ng h\u00f3a: cho ph\u00e9p qu\u1ea3n l\u00fd nhi\u1ec1u \u0111\u01a1n v\u1ecb t\u00ednh cho m\u1ed9t lo\u1ea1i h\u00e0ng h\u00f3a, v\u1eadt t\u01b0. Qu\u1ea3n l\u00fd theo tr\u1ecdng l\u01b0\u1ee3ng, th\u1ec3 t\u00edch, m\u00e0u s\u1eafc, k\u00edch c\u1ee1.<\/li>\n
          • Qu\u1ea3n l\u00fd danh m\u1ee5c ngu\u1ed3n h\u00e0ng<\/li>\n
          • Qu\u1ea3n l\u00fd danh m\u1ee5c kho h\u00e0ng: cho ph\u00e9p nhi\u1ec1u kho, ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a theo kho, theo l\u00f4, ph\u00e2n lo\u1ea1i theo nhu c\u1ea7u c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng.<\/li>\n
          • L\u1eadp phi\u1ebfu nh\u1ead pkho h\u00e0ng h\u00f3a tr\u1ef1c ti\u1ebfp ho\u1eb7c t\u1eeb ph\u00e2n h\u1ec7 mua h\u00e0ng.<\/li>\n
          • L\u1eadp phi\u1ebfu nh\u1eadp kho th\u00e0nh ph\u1ea9m.<\/li>\n
          • L\u1eadp phi\u1ebfu xu\u1ea5t kho h\u00e0ng h\u00f3a tr\u1ef1c ti\u1ebfp ho\u1eb7c t\u1eeb ph\u00e2n h\u1ec7 b\u00e1n h\u00e0ng.<\/li>\n
          • L\u1eadp phi\u1ebfu xu\u1ea5t\/ phi\u1ebfu nh\u1eadp \u0111i\u1ec1u ch\u1ec9nh, xu\u1ea5t chuy\u1ec3n kho, chuy\u1ec3n lo\u1ea1i<\/li>\n
          • Qu\u1ea3n l\u00fd h\u1ea1n m\u1ee9c t\u1ed3n kho<\/li>\n
          • Ki\u1ec3m k\u00ea t\u1ed3n kho<\/li>\n
          • T\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng t\u1ed3n kho theo nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p: B\u00ecnh qu\u00e2n cu\u1ed1i cu\u1ed1i, b\u00ecnh qu\u00e2n t\u1ee9c th\u01b0\u1eddi, nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc \u2026..<\/li>\n<\/ul>\n

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            \u1ede m\u1ed7i doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t kinh doanh th\u00ec gi\u00e1 v\u1ed1n lu\u00f4n l\u00e0 ti\u00eau ch\u00ed quan t\u00e2m h\u00e0ng \u0111\u1ea7u. FTS s\u1ebd chia s\u1ebb cho b\u1ea1n kh\u00e1i ni\u1ec7m v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1 c\u0169ng nh\u01b0 c\u00e1ch kh\u1eafc ph\u1ee5c gi\u00e1 v\u1ed1n khi b\u1ecb sai. 1.Kh\u00e1i ni\u1ec7m gi\u00e1 v\u1ed1n […]<\/p>\n","protected":false},"featured_media":13515,"template":"","article_category":[10],"class_list":["post-8822","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\/8822","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\/13515"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8822"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}