{"id":8924,"date":"2024-01-19T14:11:21","date_gmt":"2024-01-19T07:11:21","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8924"},"modified":"2025-11-10T10:53:43","modified_gmt":"2025-11-10T03:53:43","slug":"hang-ton-kho-bi-am-nguyen-nhan-va-cach-xu-ly","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/hang-ton-kho-bi-am-nguyen-nhan-va-cach-xu-ly\/","title":{"rendered":"H\u00c0NG T\u1ed2N KHO B\u1eca \u00c2M NGUY\u00caN NH\u00c2N V\u00c0 C\u00c1CH X\u1eec L\u00dd"},"content":{"rendered":"

T\u1ea1i sao h\u00e0ng t\u1ed3n kho b\u1ecb \u00e2m? Vi\u1ec7c nh\u00e2n vi\u00ean kh\u00f4ng n\u1eafm r\u00f5 \u0111\u01b0\u1ee3c s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a trong kho d\u1eabn t\u1edbi vi\u1ec7c h\u00e0ng t\u1ed3n kho c\u00f2n nhi\u1ec1u nh\u01b0ng trong kho \u0111\u00e3 h\u1ebft ho\u1eb7c b\u1ecb \u00e2m t\u1eeb \u0111\u00f3 d\u1eabn \u0111\u1ebfn vi\u1ec7c \u00e2m kho, nh\u1ea7m l\u1eabn h\u00e0ng h\u00f3a? V\u1eady x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o h\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u trong b\u00e0i vi\u1ebft d\u01b0\u1edbi n\u00e0y nh\u00e9!<\/em><\/p>\n

1.Nguy\u00ean nh\u00e2n h\u00e0ng t\u1ed3n kho b\u1ecb \u00e2m:\u00a0<\/strong><\/h5>\n

1.1. \u00c2m kho gi\u00e1 tr\u1ecb:<\/em><\/strong><\/p>\n

Nguy\u00ean nh\u00e2n ch\u1ee7 y\u1ebfu do sai s\u00f3t khi t\u00ednh to\u00e1n gi\u00e1 tr\u1ecb h\u00e0ng xu\u1ea5t kho, k\u1ebf to\u00e1n ch\u01b0a t\u00ednh gi\u00e1 tr\u1ecb xu\u1ea5t kho khi \u0111\u00e3 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n thay \u0111\u00f4i b\u00fat to\u00e1n trong k\u1ef3 li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 nh\u1eadp\/xu\u1ea5t.<\/p>\n

1.2. \u00c2m kho s\u1ed1 l\u01b0\u1ee3ng:\u00a0<\/em><\/strong><\/p>\n

\u00c2m kho t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m trong k\u1ef3 ho\u1eb7c \u00e2m kho cu\u1ed1i k\u1ef3 do c\u00e1c nguy\u00ean nh\u00e2n ch\u00ednh sau:<\/p>\n

    \n
  • H\u00e0ng h\u00f3a xu\u1ea5t kho tr\u01b0\u1edbc khi c\u00f3 h\u00f3a \u0111\u01a1n nh\u1eadp kho.<\/li>\n
  • Nh\u1eadp nh\u1ea7m s\u1ed1 li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a l\u00ean tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n: nh\u1ea7m s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a ho\u1eb7c nh\u1ea7m m\u00e3 h\u00e0ng h\u00f3a, nh\u1eadp tr\u00f9ng h\u00f3a \u0111\u01a1n b\u00e1n ra.<\/li>\n
  • B\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n mua v\u00e0o ho\u1eb7c phi\u1ebfu nh\u1eadp kho ch\u01b0a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u1eadp kho.<\/li>\n
  • Mua h\u00e0ng h\u00f3a kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n ho\u1eb7c ng\u01b0\u1eddi b\u00e1n qu\u00ean xu\u1ea5t ch\u01b0a h\u00f3a \u0111\u01a1n m\u00e0 \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/li>\n
  • \u0110\u01a1n v\u1ecb c\u00f3 2 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch n\u1ed9i b\u1ed9 v\u00e0 s\u1ed5 s\u00e1ch b\u00e1o c\u00e1o thu\u1ebf, khi xu\u1ea5t h\u00f3a \u0111\u01a1n theo s\u1ed1 l\u01b0\u1ee3ng th\u1ef1c t\u1ebf nh\u01b0ng l\u1ea1i kh\u00f4ng c\u00e2n \u0111\u1ed1i h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o.<\/li>\n<\/ul>\n

    \"Image<\/p>\n

    2. R\u1ee7i ro khi s\u1ed5 s\u00e1ch \u00e2m kho:<\/strong><\/h5>\n
      \n
    • Khi \u00e2m kho v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng: Vi\u1ec7c \u00e2m kho s\u1ed1 l\u01b0\u1ee3ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c trong kho kh\u00f4ng c\u00f3 h\u00e0ng h\u00f3a, t\u1ee9c l\u00e0 kh\u00f4ng c\u00f3 \u0111\u1ea7u v\u00e0o nh\u01b0ng l\u1ea1i xu\u1ea5t h\u00f3a \u0111\u01a1n. \u0110\u00e2y l\u00e0 h\u00e0nh vi xu\u1ea5t h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u1ed1ng. S\u1eedu d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbn 125\/2020\/N\u0110-CP. H\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p ho\u1eb7c h\u00e0nh vi s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 20 -50tr \u0111\u1ed3ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/li>\n
    • Khi \u00e2m ho v\u1ec1 gi\u00e1 tr\u1ecb: Vi\u1ec7c s\u1ed5 s\u00e1ch \u00e2m kho gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai s\u00f3t tr\u1ecdng y\u1ebfu v\u1ec1 s\u1ed1 li\u1ec7u tr\u00ean BCTC, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh v\u00e0 k\u00ea khai thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong k\u00ec.<\/li>\n<\/ul>\n
      3. Ph\u01b0\u01a1ng ph\u00e1p x\u1eed l\u00fd h\u00e0ng t\u1ed3n kho b\u1ecb \u00e2m:\u00a0<\/strong><\/h5>\n
        \n
      • Ki\u1ec3m tra c\u00f3 b\u1ecf s\u00f3t phi\u1ebfu nh\u1eadp t\u1eeb b\u1ed9 ph\u1eadn kho kh\u00f4ng?<\/li>\n<\/ul>\n

        N\u1ebfu c\u00f4ng ty c\u00f3 b\u1ed9 ph\u1eadn kho, c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu l\u1ea1i v\u1edbi s\u1ed5 kho, n\u1ebfu c\u00f3 phi\u1ebfu nh\u1eadp kho do h\u00e0ng m\u01b0\u1ee3n, phi\u1ebfu nh\u1eadp kho t\u1eeb b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t, phi\u1ebfu nh\u1eadp kho do mua h\u00e0ng, nh\u1eadp kho do ki\u1ec3m k\u00ea th\u1eeba\u2026 \u0111\u1ec3 ti\u1ebfn h\u00e0nh nh\u1eadp kho m\u1eb7t h\u00e0ng tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n

          \n
        • Ki\u1ec3m tra c\u00f3 b\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng?<\/li>\n<\/ul>\n

          K\u1ebf to\u00e1n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu l\u1ea1i s\u1ed5 331 c\u00f4ng n\u1ee3 v\u1edbi c\u00e1c nh\u00e0 cung c\u1ea5p li\u00ean quan. N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch th\u00ec c\u00f3 th\u1ec3 do k\u1ebf to\u00e1n b\u1ecf s\u00f3t ch\u01b0a ghi nh\u1eadn h\u00f3a \u0111\u01a1n kh\u00f4ng. Ho\u1eb7c n\u1ebfu do ng\u01b0\u1eddi b\u00e1n ch\u01b0a xu\u1ea5t h\u00f3a \u0111\u01a1n th\u00ec y\u00eau c\u1ea7u xu\u1ea5t b\u1ed5 sung.<\/p>\n

            \n
          • K\u1ebf to\u00e1n x\u1eed l\u00fd t\u1ea1m th\u1eddi b\u1eb1ng c\u00e1ch mua h\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb c\u1ee7a c\u00e1 nh\u00e2n (ng\u00e0y tr\u00ean h\u00f3a \u0111\u01a1n mua v\u00e0o tr\u01b0\u1edbc ng\u00e0y tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n ra)<\/li>\n<\/ul>\n

            Tuy nhi\u00ean c\u00e1ch n\u00e0y n\u1ebfu mu\u1ed1n chi ph\u00ed n\u00e0y l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd th\u00ec h\u00e0ng h\u00f3a m\u00e0 \u0111\u01a1n v\u1ecb c\u00e1c b\u1ea1n nh\u1eadp v\u1ec1 ph\u1ea3i l\u00e0 m\u1eb7t h\u00e0ng n\u00f4ng l\u00e2m, th\u1ee7y h\u1ea3i s\u1ea3n, s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng, \u0111\u1ea5t \u0111\u00e1 s\u1ecfi c\u1ee7a ng\u01b0\u1eddi d\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft, khai th\u00e1c tr\u1ef1c ti\u1ebfp b\u00e1n ra ho\u1eb7c mua h\u00e0ng h\u00f3a c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh c\u00f3 m\u1ee9c doanh thu 1 n\u0103m d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng (\u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec3m 2.4 Kho\u1ea3n 4 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC) v\u00e0 c\u1ea7n l\u1eadp k\u00e8m b\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo m\u1eabu 01\/TNDN theo TT s\u1ed1 78\/2014\/TT-BTC.<\/p>\n

            N\u1ebfu kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean th\u00ec ch\u1ea5p nh\u1eadn chi ph\u00ed tr\u00ean c\u1ea7n lo\u1ea1i ra kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN.<\/p>\n

              \n
            • Tr\u01b0\u1eddng h\u1ee3p do ng\u01b0\u1eddi b\u00e1n xu\u1ea5t h\u00f3a \u0111\u01a1n mu\u1ed9n d\u1eabn \u0111\u1ebfn \u00e2m kho th\u1eddi \u0111i\u1ec3m<\/li>\n<\/ul>\n

              N\u1ebfu vi\u1ec7c \u00e2m s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng do h\u00f3a \u0111\u01a1n do NCC xu\u1ea5t sau th\u1eddi \u0111i\u1ec3m h\u00f3a \u0111\u01a1n xu\u1ea5t ra h\u00f3a \u0111\u01a1n, c\u00f4ng ty c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng minh t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00e0ng, c\u00f4ng ty \u0111\u00e3 c\u00f3 h\u00e0ng h\u00f3a \u0111\u1ec3 xu\u1ea5t b\u1eb1ng c\u00e1c h\u1ed3 s\u01a1 nh\u01b0 sau:<\/p>\n

              -Phi\u1ebfu xu\u1ea5t kho ho\u1eb7c bi\u00ean b\u1ea3n b\u00e0n giao h\u00e0ng h\u00f3a c\u1ee7a l\u00f4 h\u00e0ng \u0111\u00f3 t\u1ea1i ng\u00e0y NCC giao h\u00e0ng th\u1ef1c t\u1ebf;<\/p>\n

              -H\u1ee3p \u0111\u1ed3ng\/th\u1ecfa thu\u1eadn v\u1edbi NCC, trong h\u1ee3p \u0111\u1ed3ng ghi r\u00f5: th\u1eddi \u0111i\u1ec3m giao h\u00e0ng h\u00f3a, th\u1eddi \u0111i\u1ec3m giao nh\u1eadn h\u00f3a \u0111\u01a1n mua h\u00e0ng, ch\u1ee9ng t\u1eeb h\u00e0ng \u0111i \u0111\u01b0\u1eddng (b\u00ean b\u00e1n s\u1eed d\u1ee5ng phi\u1ebfu xu\u1ea5t kho ki\u00eam l\u1ec7nh v\u1eadn chuy\u1ec3n\/\u0111i\u1ec1u \u0111\u1ed9ng, sau khi giao nh\u1eadn h\u00e0ng h\u00f3a \u0111\u1ee7, thanh to\u00e1n ti\u1ec1n m\u1edbi xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT).<\/p>\n

              Tuy nhi\u00ean, tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u00ean b\u00e1n c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t do l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m theo \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/p>\n

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              • \u0110\u1ed1i chi\u1ebfu l\u1ea1i s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nh\u1eadp v\u1ec1 c\u00f3 \u0111\u00fang ch\u01b0a<\/li>\n<\/ul>\n

                M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p do NCC vi\u1ebft sai th\u00f4ng tin v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng d\u1eabn \u0111\u1ebfn n\u1ebfu c\u00e1c b\u1ea1n n\u00f3i chuy\u1ec7n \u0111\u01b0\u1ee3c v\u1edbi b\u00ean mua (b\u00ean m\u00e0 b\u1ea1n \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n) chuy\u1ec3n th\u00e0nh h\u00f3a \u0111\u01a1n vi\u1ebft sai s\u1ed1 l\u01b0\u1ee3ng, l\u00fac n\u00e0y k\u1ebf to\u00e1n c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 l\u01b0\u1ee3ng m\u1eb7t h\u00e0ng b\u1ecb \u00e2m \u0111\u00f3 xu\u1ed1ng.<\/p>\n

                \"T\u1ea1i<\/p>\n

                4. Gi\u1ea3i ph\u00e1p cho k\u1ebf to\u00e1n kho:\u00a0<\/strong><\/h5>\n

                Hi\u1ec7n nay, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn ph\u1ea7n m\u1ec1m \u0111\u1ec3 ti\u1ebft ki\u1ec7m th\u01b0\u1eddi gian c\u0169ng nh\u01b0 \u0111\u1ea1t hi\u1ec7u su\u1ea5t c\u00f4ng vi\u1ec7c t\u1ed1t. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS t\u1ef1 tin cam k\u1ebft l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u, l\u1ef1a ch\u1ecdn h\u00e0ng \u0111\u1ea7u cho m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p. Ph\u00e2n h\u1ec7 kho \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00ednh n\u0103ng:\u00a0<\/em><\/p>\n

                  \n
                • Qu\u1ea3n l\u00fd danh m\u1ee5c v\u1eadt t\u01b0 h\u00e0ng h\u00f3a: cho ph\u00e9o qu\u1ea3n l\u00fd nhi\u1ec1u \u0111\u01a1n v\u1ecb t\u00ednh cho 1 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 theo d\u00f5i nhi\u1ec1u kho, ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a theo kho, theo l\u00f4, ph\u00e2n lo\u1ea1i nhu c\u1ea7u c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng.<\/li>\n
                • L\u1eadp phi\u1ebfu nh\u1eadp kho 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 h\u00e0ng t\u1ed3n kho: in bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea, phi\u1ebfu ki\u1ec3m k\u00ea, s\u1ed5 ch\u00eanh k\u1ec7ch ki\u1ec3m k\u00ea, t\u1ea1o c\u00e1c b\u00fat to\u00e1n t\u01b0\u01a1ng \u1ee9ng. \u0110\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho.<\/li>\n
                • T\u00ednh gi\u00e1 v\u1ed3n h\u00e0ng t\u1ed3n kho theo nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p<\/li>\n
                • T\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u00e1o theo nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n

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                  T\u1ea1i sao h\u00e0ng t\u1ed3n kho b\u1ecb \u00e2m? Vi\u1ec7c nh\u00e2n vi\u00ean kh\u00f4ng n\u1eafm r\u00f5 \u0111\u01b0\u1ee3c s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a trong kho d\u1eabn t\u1edbi vi\u1ec7c h\u00e0ng t\u1ed3n kho c\u00f2n nhi\u1ec1u nh\u01b0ng trong kho \u0111\u00e3 h\u1ebft ho\u1eb7c b\u1ecb \u00e2m t\u1eeb \u0111\u00f3 d\u1eabn \u0111\u1ebfn vi\u1ec7c \u00e2m kho, nh\u1ea7m l\u1eabn h\u00e0ng h\u00f3a? V\u1eady x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o h\u00e3y c\u00f9ng […]<\/p>\n","protected":false},"featured_media":13507,"template":"","article_category":[10],"class_list":["post-8924","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\/8924","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\/13507"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8924"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}