![\"C\u00e1ch](\"https:\/\/ketoanthienung.vn\/pic\/News\/images\/hach-toan-giam-gia-hang-ban.jpg\")
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1.Kh\u00e1i ni\u1ec7m v\u1ec1 h\u1ea1ch to\u00e1n v\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/strong><\/h5>\nGi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi mua do h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung \u1ee9ng k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng, m\u1ea5t ph\u1ea9m ch\u1ea5t hay kh\u00f4ng \u0111\u00fang quy c\u00e1ch, b\u1ecb l\u1ed7i, l\u1ea1c h\u1eadu theo quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng mua b\u00e1. Nghi\u1ec7p v\u1ee5 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng khaorn gi\u1ea3m tr\u1eeb doanh thu t\u1ea1i \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p.\u00a0<\/span><\/p>\nTr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 cung \u1ee9ng sai l\u1ec7ch qu\u00e1 nhi\u1ec1u so v\u1edbi h\u1ee3p \u0111\u1ed3ng th\u00ec ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 s\u1ed1 h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m n\u00e0y cho nh\u00e0 cung c\u1ea5p, ng\u01b0\u1eddi b\u00e1n h\u00e0ng.\u00a0<\/span><\/p>\n <\/p>\n
2. C\u00e1ch h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 b\u00e1n h\u00e0ng theo th\u00f4ng t\u01b0 200\u00a0<\/strong><\/h5>\n\u0110\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n cho ng\u01b0\u1eddi mua, k\u1ebf to\u00e1n s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 5213 theo TT200. H\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a k\u00e9m hay kh\u00f4ng \u0111\u00fang quy c\u00e1ch theo quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf nh\u01b0ng ch\u01b0a ph\u1ea3n \u00e1nh tr\u00ean h\u00f3a \u0111\u01a1n khi b\u00e1n s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong k\u1ef3.\u00a0<\/span><\/p>\n2.1. Nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n cho b\u00ean b\u00e1n h\u00e0ng (TK 5213)<\/span><\/em><\/p>\n\n- Tr\u01b0\u1eddng h\u1ee3p trong h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u00e3 th\u1ec3 hi\u1ec7n kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n cho ng\u01b0\u1eddi mua l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi mua ph\u1ea3i thanh to\u00e1n (gi\u00e1 b\u00e1n ph\u1ea3n \u00e1nh tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 gi\u00e1 \u0111\u00e3 gi\u1ea3m) th\u00ec doanh nghi\u1ec7p (b\u00ean b\u00e1n h\u00e0ng) kh\u00f4ng s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n n\u00e0y, doanh thu b\u00e1n h\u00e0ng ph\u1ea3n \u00e1nh theo gi\u00e1 \u0111\u00e3 gi\u1ea3m (doanh thu thu\u1ea7n).<\/span><\/li>\n
- Ch\u1ec9 ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb do vi\u1ec7c ch\u1ea5p thu\u1eadn gi\u1ea3m gi\u00e1 sau khi \u0111\u00e3 b\u00e1n h\u00e0ng (\u0111\u00e3 ghi nh\u1eadn doanh thu) v\u00e0 ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n (gi\u1ea3m gi\u00e1 ngo\u00e0i h\u00f3a \u0111\u01a1n) do h\u00e0ng b\u00e1n k\u00e9m, m\u1ea5t ph\u1ea9m ch\u1ea5t\u2026<\/span><\/li>\n<\/ul>\n
2.2. T\u00e0i kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n\u00a0<\/span><\/em><\/p>\nN\u1ee3:<\/span><\/p>\n\n- S\u1ed1 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u00e3 ch\u1ea5p thu\u1eadn cho ng\u01b0\u1eddi mua h\u00e0ng\u00a0<\/span><\/li>\n
- Doanh thu c\u1ee7a h\u00e0ng b\u00e1n \u0111\u00e3 tr\u1ea3 l\u1ea1i ti\u1ec1n cho ng\u01b0\u1eddi mua ho\u1eb7c t\u00ednh tr\u1eeb v\u00e0o kho\u1ea3n thu kh\u00e1ch h\u00e0ng v\u1ec1 s\u1ed1 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a h\u00f3a \u0111\u00e3 b\u00e1n.\u00a0<\/span><\/li>\n<\/ul>\n
C\u00f3:<\/span><\/p>\n\n- V\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n sang TK 511 \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n c\u1ee7a k\u1ef3 BCTC\u00a0<\/span><\/li>\n<\/ul>\n
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3. H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 b\u00e1n h\u00e0ng theo th\u00f4ng t\u01b0 200<\/strong><\/h5>\n3.1. TH1: Gi\u1ea3m gi\u00e1 ngay khi b\u00e1n h\u00e0ng<\/em><\/strong><\/p>\n\n- \u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5:<\/span><\/li>\n<\/ul>\n
\n- Khi l\u1eadp h\u00f3a \u0111\u01a1n: gi\u00e1 ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 gi\u1ea3m\u00a0<\/span><\/li>\n
- Khi h\u1ea1ch to\u00e1n: k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu theo gi\u00e1 \u0111\u00e3 gi\u1ea3m gi\u00e1 (ghi nh\u1eadn theo doanh thu thu\u1ea7n) v\u00e0 kh\u00f4ng ph\u1ea3n \u00e1nh ri\u00eang kho\u1ea3n gi\u1ea3m gi\u00e1 \u0111\u00f3. \u0110\u1ecbnh kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n nh\u01b0 sau:<\/span><\/li>\n<\/ul>\n
N\u1ee3 TK 111, 112, 131: T\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n c\u1ee7a ng\u01b0\u1eddi mua\u00a0<\/span><\/p>\nC\u00f3 TK 3331: Thu\u1ebf GTGT \u0111\u1ea7u ra (n\u1ebfu c\u00f3)<\/span><\/p>\nC\u00f3 TK 511: Doanh thu thu\u1ea7n (\u0111\u00e3 gi\u1ea3m tr\u1eeb kho\u1ea3n gi\u1ea3m gi\u00e1)<\/span><\/p>\n\n- \u0110\u1ed1i v\u1edbi b\u00ean mua h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5:<\/span><\/li>\n<\/ul>\n
\n- K\u1ebf to\u00e1n ghi nh\u1eadn h\u00e0ng mua v\u00e0o nh\u01b0 h\u00e0ng mua v\u1ec1 th\u00f4ng th\u01b0\u1eddng (kh\u00f4ng ghi nh\u1eadn gi\u1ea3m gi\u00e1)<\/span><\/li>\n<\/ul>\n
N\u1ebfu thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec:<\/span><\/em><\/p>\nN\u1ee3 TK 152, 153, 156, 155,… Gi\u00e1 mua h\u00e0ng ch\u01b0a c\u00f3 thu\u1ebf GTGT\u00a0<\/span><\/p>\nN\u1ee3 TK 1331: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.\u00a0<\/span><\/p>\nC\u00f3 TK 111, 112, 331,..T\u1ed5ng gi\u00e1 thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n\u00a0<\/span><\/p>\nN\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/em><\/p>\nN\u1ee3 TK 152, 153, 156,..Gi\u00e1 mua h\u00e0ng \u0111\u00e3 c\u00f3 thu\u1ebf GTGT\u00a0<\/span><\/p>\nC\u00f3 TK 111, 112, 331,…T\u1ed5ng gi\u00e1 thanh to\u00e1n ph\u1ea3i tr\u1ea3 b\u00ean b\u00e1n.\u00a0<\/span><\/p>\n3.2. TH2: Gi\u1ea3m gi\u00e1 sau khi b\u00e1n h\u00e0ng\u00a0<\/b><\/em><\/p>\na. \u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5:<\/span><\/em><\/p>\n\n- Khi l\u1eadp h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n, giao h\u00e0ng cho kh\u00e1ch nh\u01b0ng sau \u0111\u00f3, ph\u00e1t hi\u1ec7n ra h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u00e9m, m\u1ea5t ch\u1ea5t l\u01b0\u1ee3ng, l\u1ed7i th\u1eddi\u2026th\u00ec hai b\u00ean l\u1eadp bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn h\u00e0ng l\u1ed7i, k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng\u2026V\u00e0 r\u1ed3i b\u00ean xu\u1ea5t h\u00f3a \u0111\u01a1n s\u1ebd \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i \u0111\u01a1n gi\u00e1 g\u1eedi l\u1ea1i b\u00ean mua.\u00a0<\/span><\/li>\n
- Khi h\u1ea1ch to\u00e1n: K\u1ebf to\u00e1n khi c\u00f3 ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng \u0111\u00e3 b\u00e1n do k\u00e9m ch\u1ea5t l\u01b0\u1ee3ng, m\u1ea5t ph\u1ea9m ch\u1ea5t v\u00e0 sai quy c\u00e1ch trong h\u1ee3p \u0111\u1ed3ng th\u00ec s\u1ebd c\u00f3 2 tr\u01b0\u1eddng h\u1ee3p x\u1ea3y ra nh\u01b0 sau:\u00a0<\/span><\/li>\n<\/ul>\n
\n- Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 doanh nghi\u1ec7p \u0111\u00e3 b\u00e1n ph\u1ea3i gi\u1ea3m gi\u00e1 cho kh\u00e1ch h\u00e0ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec kho\u1ea3n gi\u1ea3m gi\u00e1 \u0111\u00e3 ch\u1ea5p thu\u1eadn cho ng\u01b0\u1eddi mua, k\u1ebf to\u00e1n ghi nh\u1eadn:<\/span><\/li>\n<\/ul>\n
N\u1ee3 TK 5123: Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n (Ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\nN\u1ee3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p\u00a0<\/span><\/p>\nC\u00f3 TK 111,112, 131: T\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng b\u00e1n.<\/span><\/p>\n+ Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 cho kh\u00e1ch h\u00e0ng kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n cho ng\u01b0\u1eddi mua, k\u1ebf to\u00e1n ghi nh\u1eadn:\u00a0<\/span><\/p>\nN\u1ee3 TK 5213 – Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, d\u1ecbch v\u1ee5<\/span><\/p>\nC\u00f3 TK 111, 112, 131\u2026 T\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n<\/span><\/p>\nCu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, s\u1ebd ti\u1ebfn h\u00e0nh k\u1ebft chuy\u1ec3n t\u1ed5ng s\u1ed1 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ph\u00e1t sinh trong k\u1ef3 sang T\u00e0i kho\u1ea3n “Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5”, k\u1ebf to\u00e1n ghi nh\u1eadn:\u00a0<\/span><\/p>\nN\u1ee3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\nC\u00f3 TK 5123 – Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/span><\/p>\nb. \u0110\u1ed1i v\u1edbi b\u00ean mua h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5:\u00a0<\/span><\/em><\/p>\nB\u00ean mua s\u1ebd c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 c\u00f2n t\u1ed3n kho hay \u0111\u00e3 \u0111\u01b0\u1ee3c cung c\u1ea5p cho kh\u00e1ch h\u00e0ng kh\u00e1c \u0111\u1ec3 h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n nh\u01b0 sau:<\/span><\/p>\nN\u1ee3 TK 111, 112, 331: T\u00f9y thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n gi\u1ea3m gi\u00e1 b\u1eb1ng ti\u1ec1n hay \u0111\u1ed1i tr\u1eeb coogn n\u1ee3.\u00a0<\/span><\/p>\nC\u00f3 TK 152, 153, 156, 154, 621, 623, 627, 241, 632, … t\u00f9y thu\u1ed9c v\u00e0o vi\u1ec7c h\u00e0ng mua \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho m\u1ee5c \u0111ihs l\u00e0 g\u00ec.\u00a0<\/span><\/p>\nC\u00f3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m.\u00a0<\/span><\/p>\n <\/p>\n
4. H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n theo th\u00f4ng t\u01b0 133<\/b><\/h5>\n
\u0110i\u1ec3m kh\u00e1c nhau gi\u1eefa TT133 v\u00e0 TT200 \u0111\u00f3 l\u00e0: Th\u00f4ng t\u01b0 133 kh\u00f4ng c\u00f3 c\u00e1c t\u00e0i kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu n\u00ean khi ph\u00e1t sinh kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n th\u00ec k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 c\u1ee7a TK 511<\/span><\/i><\/p>\n4.1. \u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5:<\/span><\/em><\/p>\nH\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 sau:\u00a0<\/span><\/p>\nN\u1ee3 TK 511: Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n (Ch\u01b0a g\u1ed3m thu\u1ebf GTGT)<\/span><\/p>\nN\u1ee3 TK 3331: Thues GTGT ph\u1ea3i n\u1ed9p<\/span><\/p>\nC\u00f3 TK 111, 112, 131<\/span><\/p>\nHo\u1eb7c:<\/span><\/p>\nN\u1ee3 TK 511: Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n\u00a0<\/span><\/p>\nC\u00f3 TK 111, 112, 131,…t\u00f9y tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 c\u00f3 ch\u1ecbu thu\u1ebf GTGT hay kh\u00f4ng\u00a0<\/span><\/p>\n4.2. \u0110\u1ed1i v\u1edbi b\u00ean mua h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5:\u00a0<\/span><\/em><\/p>\nK\u1ebf to\u00e1n nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n nh\u01b0 sau:<\/span><\/p>\nN\u1ee3 TK 111, 112, 331,..<\/span><\/p>\nC\u00f3 TK 152, 153, 154, 156, 621, 623, 241, 627,..<\/span><\/p>\nC\u00f3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0<\/span><\/p>\nVi\u1ec7c tri\u1ec3n khai h\u1ea1ch to\u00e1n v\u00e0 theo d\u00f5i gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ho\u1eb7c h\u00e0ng mua \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 kh\u00f3 kh\u0103n v\u00e0 c\u1ea7n nhi\u1ec1u ch\u00fa tr\u1ecdng c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n. Ch\u01b0a k\u1ec3 \u0111\u1ebfn vi\u1ec7c k\u1ebf to\u00e1n ph\u1ea3i k\u1ebft chuy\u1ec3n doanh thu, th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n ghi nh\u1eadn gi\u1ea3m tr\u1eeb,…L\u00fac n\u00e0y, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u1edbi c\u00e1c t\u00ednh n\u0103ng h\u1ed7 tr\u1ee3 ph\u00f9 h\u1ee3p s\u1ebd l\u00e0 gi\u1ea3i ph\u00e1p c\u1ea7n thi\u1ebft \u0111\u1ec3 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n s\u1ebd d\u1ec5 d\u00e0ng h\u01a1n trong c\u00f4ng vi\u1ec7c c\u1ee7a m\u00ecnh.\u00a0<\/span><\/p>\nPh\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting l\u00e0 gi\u1ea3i ph\u00e1p \u01b0u vi\u1ec7t cho m\u1ecdi doanh nghi\u1ec7p gi\u00fap ti\u1ebft ki\u1ec7m 80% th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c so v\u1edbi c\u00e1ch l\u00e0m th\u1ee7 c\u00f4ng th\u00f4ng th\u01b0\u1eddng. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n –\u00a0 gi\u1ea3i ph\u00e1p v\u1edbi nhi\u1ec1u t\u00ednh n\u0103ng, ti\u1ec7n \u00edch nh\u01b0:<\/span><\/p>\n\n- H\u1ec7 th\u1ed1ng \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo <\/span>m\u00f4 h\u00ecnh qu\u1ea3n tr\u1ecb t\u1eadp trung<\/span><\/a>. CSDL \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp t\u1eadp trung t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a C\u00f4ng ty m\u1eb9, CSDL \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p theo t\u1eebng c\u1ea5p b\u1eadc trong m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd.<\/span><\/li>\n
- T\u00ednh m\u1edf v\u00e0 t\u00f9y bi\u1ebfn. H\u1ec7 th\u1ed1ng \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf theo t\u1eebng Module, c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng th\u00eam b\u1edbt \u0111i\u1ec1u ch\u1ec9nh module m\u00e0 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng chung.<\/span><\/li>\n
- \u0110\u00e1p \u1ee9ng theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c m\u1eabu phi\u1ebfu, b\u00e1o c\u00e1o, s\u1ed5 chi ti\u1ebft, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh BTC.<\/span><\/li>\n
- Giao di\u1ec7n<\/span><\/a> th\u00e2n thi\u1ec7n, d\u1ec5 s\u1eed d\u1ee5ng, b\u1ed1 c\u1ee5c r\u00f5 r\u00e0ng, kh\u00f4ng l\u1ea1c h\u01b0\u1edbng ng\u01b0\u1eddi d\u00f9ng<\/span><\/li>\n
- H\u1ed7 tr\u1ee3 \u0111a <\/span>ng\u00f4n ng\u1eef<\/span><\/a>: Anh, Nh\u1eadt, H\u00e0n, Trung<\/span><\/li>\n
- T\u00ecm ki\u1ebfm d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb theo nhi\u1ec1u chi\u1ec1u, nhi\u1ec1u ti\u00eau ch\u00ed kh\u00e1c nhau. Truy c\u1eadp ng\u01b0\u1ee3c t\u1eeb B\u00e1o c\u00e1o v\u1ec1 Ch\u1ee9ng t\u1eeb ph\u00e1t sinh.<\/span><\/li>\n
- Gi\u1eefa c\u00e1c ph\u00e2n h\u1ec7 h\u1ec7 th\u1ed1ng c\u00f3 s\u1ef1 k\u1ebf th\u1eeba d\u1eef li\u1ec7u \u0111\u1ec3 gi\u1ea3m thi\u1ec3u c\u00f4ng t\u00e1c nh\u1eadp li\u1ec7u c\u0169ng nh\u01b0 tr\u00e1nh sai s\u00f3t.<\/span><\/li>\n
- Import d\u1eef li\u1ec7u t\u1eeb Excel v\u00e0o h\u1ec7 th\u1ed1ng danh m\u1ee5c v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb K\u1ebft xu\u1ea5t d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o ra Excel, Word, PDF.<\/span><\/li>\n
- L\u00e0m vi\u1ec7c theo c\u1ea3 2 ch\u1ebf \u0111\u1ed9 m\u1ea1ng LAN v\u00e0 l\u00e0m vi\u1ec7c t\u1eeb xa qua m\u1ea1ng Internet. \u00c1p d\u1ee5ng c\u00f4ng ngh\u1ec7 ti\u00ean ti\u1ebfn: NET Framework, C#, ASP, Net. T\u00edch h\u1ee3p v\u1edbi c\u00e1c h\u1ec7 th\u1ed1ng kh\u00e1c qua API<\/span><\/li>\n<\/ul>\n
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Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, doanh ngi\u1ec7p l\u1ef1a ch\u1ecdn gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n c\u1ee7a m\u00ecnh \u0111\u1ec3 mang t\u1edbi nhi\u1ec1u l\u1ee3i \u00edch cho kh\u00e1ch h\u00e0ng v\u00e0 t\u0103ng l\u01b0\u1ee3ng h\u00e0ng b\u00e1n ra. D\u01b0\u1edbi \u0111\u00e2y FTS s\u1ebd h\u01b0\u1edbng d\u1eabn b\u1ea1n c\u00e1ch h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n theo th\u00f4ng t\u01b0 200 v\u00e0 TT 133! 1.Kh\u00e1i ni\u1ec7m v\u1ec1 […]<\/p>\n","protected":false},"featured_media":13499,"template":"","article_category":[],"class_list":["post-8979","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8979","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\/13499"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8979"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8979"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 cung \u1ee9ng sai l\u1ec7ch qu\u00e1 nhi\u1ec1u so v\u1edbi h\u1ee3p \u0111\u1ed3ng th\u00ec ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 tr\u1ea3 l\u1ea1i to\u00e0n b\u1ed9 s\u1ed1 h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m n\u00e0y cho nh\u00e0 cung c\u1ea5p, ng\u01b0\u1eddi b\u00e1n h\u00e0ng.\u00a0<\/span><\/p>\n <\/p>\n \u0110\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n cho ng\u01b0\u1eddi mua, k\u1ebf to\u00e1n s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 5213 theo TT200. H\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a k\u00e9m hay kh\u00f4ng \u0111\u00fang quy c\u00e1ch theo quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf nh\u01b0ng ch\u01b0a ph\u1ea3n \u00e1nh tr\u00ean h\u00f3a \u0111\u01a1n khi b\u00e1n s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong k\u1ef3.\u00a0<\/span><\/p>\n 2.1. Nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n cho b\u00ean b\u00e1n h\u00e0ng (TK 5213)<\/span><\/em><\/p>\n 2.2. T\u00e0i kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n\u00a0<\/span><\/em><\/p>\n N\u1ee3:<\/span><\/p>\n C\u00f3:<\/span><\/p>\n <\/p>\n 3.1. TH1: Gi\u1ea3m gi\u00e1 ngay khi b\u00e1n h\u00e0ng<\/em><\/strong><\/p>\n N\u1ee3 TK 111, 112, 131: T\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n c\u1ee7a ng\u01b0\u1eddi mua\u00a0<\/span><\/p>\n C\u00f3 TK 3331: Thu\u1ebf GTGT \u0111\u1ea7u ra (n\u1ebfu c\u00f3)<\/span><\/p>\n C\u00f3 TK 511: Doanh thu thu\u1ea7n (\u0111\u00e3 gi\u1ea3m tr\u1eeb kho\u1ea3n gi\u1ea3m gi\u00e1)<\/span><\/p>\n N\u1ebfu thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec:<\/span><\/em><\/p>\n N\u1ee3 TK 152, 153, 156, 155,… Gi\u00e1 mua h\u00e0ng ch\u01b0a c\u00f3 thu\u1ebf GTGT\u00a0<\/span><\/p>\n N\u1ee3 TK 1331: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.\u00a0<\/span><\/p>\n C\u00f3 TK 111, 112, 331,..T\u1ed5ng gi\u00e1 thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n\u00a0<\/span><\/p>\n N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/em><\/p>\n N\u1ee3 TK 152, 153, 156,..Gi\u00e1 mua h\u00e0ng \u0111\u00e3 c\u00f3 thu\u1ebf GTGT\u00a0<\/span><\/p>\n C\u00f3 TK 111, 112, 331,…T\u1ed5ng gi\u00e1 thanh to\u00e1n ph\u1ea3i tr\u1ea3 b\u00ean b\u00e1n.\u00a0<\/span><\/p>\n 3.2. TH2: Gi\u1ea3m gi\u00e1 sau khi b\u00e1n h\u00e0ng\u00a0<\/b><\/em><\/p>\n a. \u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5:<\/span><\/em><\/p>\n N\u1ee3 TK 5123: Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n (Ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n N\u1ee3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p\u00a0<\/span><\/p>\n C\u00f3 TK 111,112, 131: T\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng b\u00e1n.<\/span><\/p>\n + Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 cho kh\u00e1ch h\u00e0ng kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n cho ng\u01b0\u1eddi mua, k\u1ebf to\u00e1n ghi nh\u1eadn:\u00a0<\/span><\/p>\n N\u1ee3 TK 5213 – Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, d\u1ecbch v\u1ee5<\/span><\/p>\n C\u00f3 TK 111, 112, 131\u2026 T\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n<\/span><\/p>\n Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, s\u1ebd ti\u1ebfn h\u00e0nh k\u1ebft chuy\u1ec3n t\u1ed5ng s\u1ed1 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ph\u00e1t sinh trong k\u1ef3 sang T\u00e0i kho\u1ea3n “Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5”, k\u1ebf to\u00e1n ghi nh\u1eadn:\u00a0<\/span><\/p>\n N\u1ee3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\n C\u00f3 TK 5123 – Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/span><\/p>\n b. \u0110\u1ed1i v\u1edbi b\u00ean mua h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5:\u00a0<\/span><\/em><\/p>\n B\u00ean mua s\u1ebd c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 c\u00f2n t\u1ed3n kho hay \u0111\u00e3 \u0111\u01b0\u1ee3c cung c\u1ea5p cho kh\u00e1ch h\u00e0ng kh\u00e1c \u0111\u1ec3 h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n nh\u01b0 sau:<\/span><\/p>\n N\u1ee3 TK 111, 112, 331: T\u00f9y thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n gi\u1ea3m gi\u00e1 b\u1eb1ng ti\u1ec1n hay \u0111\u1ed1i tr\u1eeb coogn n\u1ee3.\u00a0<\/span><\/p>\n C\u00f3 TK 152, 153, 156, 154, 621, 623, 627, 241, 632, … t\u00f9y thu\u1ed9c v\u00e0o vi\u1ec7c h\u00e0ng mua \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho m\u1ee5c \u0111ihs l\u00e0 g\u00ec.\u00a0<\/span><\/p>\n C\u00f3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m.\u00a0<\/span><\/p>\n <\/p>\n \u0110i\u1ec3m kh\u00e1c nhau gi\u1eefa TT133 v\u00e0 TT200 \u0111\u00f3 l\u00e0: Th\u00f4ng t\u01b0 133 kh\u00f4ng c\u00f3 c\u00e1c t\u00e0i kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu n\u00ean khi ph\u00e1t sinh kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n th\u00ec k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 c\u1ee7a TK 511<\/span><\/i><\/p>\n 4.1. \u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5:<\/span><\/em><\/p>\n H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 sau:\u00a0<\/span><\/p>\n N\u1ee3 TK 511: Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n (Ch\u01b0a g\u1ed3m thu\u1ebf GTGT)<\/span><\/p>\n N\u1ee3 TK 3331: Thues GTGT ph\u1ea3i n\u1ed9p<\/span><\/p>\n C\u00f3 TK 111, 112, 131<\/span><\/p>\n Ho\u1eb7c:<\/span><\/p>\n N\u1ee3 TK 511: Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n\u00a0<\/span><\/p>\n C\u00f3 TK 111, 112, 131,…t\u00f9y tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 c\u00f3 ch\u1ecbu thu\u1ebf GTGT hay kh\u00f4ng\u00a0<\/span><\/p>\n 4.2. \u0110\u1ed1i v\u1edbi b\u00ean mua h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5:\u00a0<\/span><\/em><\/p>\n K\u1ebf to\u00e1n nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n nh\u01b0 sau:<\/span><\/p>\n N\u1ee3 TK 111, 112, 331,..<\/span><\/p>\n C\u00f3 TK 152, 153, 154, 156, 621, 623, 241, 627,..<\/span><\/p>\n C\u00f3 TK 133: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0<\/span><\/p>\n Vi\u1ec7c tri\u1ec3n khai h\u1ea1ch to\u00e1n v\u00e0 theo d\u00f5i gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ho\u1eb7c h\u00e0ng mua \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 kh\u00f3 kh\u0103n v\u00e0 c\u1ea7n nhi\u1ec1u ch\u00fa tr\u1ecdng c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n. Ch\u01b0a k\u1ec3 \u0111\u1ebfn vi\u1ec7c k\u1ebf to\u00e1n ph\u1ea3i k\u1ebft chuy\u1ec3n doanh thu, th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n ghi nh\u1eadn gi\u1ea3m tr\u1eeb,…L\u00fac n\u00e0y, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u1edbi c\u00e1c t\u00ednh n\u0103ng h\u1ed7 tr\u1ee3 ph\u00f9 h\u1ee3p s\u1ebd l\u00e0 gi\u1ea3i ph\u00e1p c\u1ea7n thi\u1ebft \u0111\u1ec3 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n s\u1ebd d\u1ec5 d\u00e0ng h\u01a1n trong c\u00f4ng vi\u1ec7c c\u1ee7a m\u00ecnh.\u00a0<\/span><\/p>\n Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting l\u00e0 gi\u1ea3i ph\u00e1p \u01b0u vi\u1ec7t cho m\u1ecdi doanh nghi\u1ec7p gi\u00fap ti\u1ebft ki\u1ec7m 80% th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c so v\u1edbi c\u00e1ch l\u00e0m th\u1ee7 c\u00f4ng th\u00f4ng th\u01b0\u1eddng. Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n –\u00a0 gi\u1ea3i ph\u00e1p v\u1edbi nhi\u1ec1u t\u00ednh n\u0103ng, ti\u1ec7n \u00edch nh\u01b0:<\/span><\/p>\n [wpforms id=”2108″]<\/p>\n","protected":false},"excerpt":{"rendered":" Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, doanh ngi\u1ec7p l\u1ef1a ch\u1ecdn gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n c\u1ee7a m\u00ecnh \u0111\u1ec3 mang t\u1edbi nhi\u1ec1u l\u1ee3i \u00edch cho kh\u00e1ch h\u00e0ng v\u00e0 t\u0103ng l\u01b0\u1ee3ng h\u00e0ng b\u00e1n ra. D\u01b0\u1edbi \u0111\u00e2y FTS s\u1ebd h\u01b0\u1edbng d\u1eabn b\u1ea1n c\u00e1ch h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n theo th\u00f4ng t\u01b0 200 v\u00e0 TT 133! 1.Kh\u00e1i ni\u1ec7m v\u1ec1 […]<\/p>\n","protected":false},"featured_media":13499,"template":"","article_category":[],"class_list":["post-8979","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8979","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\/13499"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8979"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8979"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}2. C\u00e1ch h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 b\u00e1n h\u00e0ng theo th\u00f4ng t\u01b0 200\u00a0<\/strong><\/h5>\n
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3. H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 b\u00e1n h\u00e0ng theo th\u00f4ng t\u01b0 200<\/strong><\/h5>\n
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4. H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n theo th\u00f4ng t\u01b0 133<\/b><\/h5>\n
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