{"id":21338,"date":"2023-12-06T02:39:08","date_gmt":"2023-12-06T02:39:08","guid":{"rendered":"https:\/\/masterskills.org\/blog\/window-dressing-la-gi-dau-hieu-nhan-biet-window-dressing.html"},"modified":"2023-12-22T04:54:41","modified_gmt":"2023-12-21T21:54:41","slug":"window-dressing-la-gi-dau-hieu-nhan-biet-window-dressing","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/window-dressing-la-gi-dau-hieu-nhan-biet-window-dressing.html","title":{"rendered":"Window dressing l\u00e0 g\u00ec? D\u1ea5u hi\u1ec7u nh\u1eadn bi\u1ebft window dressing"},"content":{"rendered":"<div class=\"entry-content\">\n<figure class=\"wp-block-image size-large\"><\/figure>\n<p>T\u00ecm ki\u1ebfm <strong>Window dressing l\u00e0 g\u00ec<\/strong>, b\u1ea1n c\u00f3 th\u1ec3 th\u1ea5y ngay ngh\u0129a c\u1ee7a thu\u1eadt ng\u1eef n\u00e0y l\u00e0 l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u1eady l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u00fd ngh\u0129a g\u00ec, m\u1ee5c \u0111\u00edch l\u00e0 g\u00ec v\u00e0 c\u00e1ch l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ebf n\u00e0o? H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u qua n\u1ed9i dung sau \u0111\u00e2y nh\u00e9.\u00a0<\/p>\n<h2><span id=\"Window_dressing_la_gi\"><strong>Window dressing l\u00e0 g\u00ec?\u00a0<\/strong><\/span><\/h2>\n<blockquote>\n<p><em><strong>\u201cWindow dressing hay l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 c\u00e1c h\u00e0nh \u0111\u1ed9ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ec3 l\u00e0m cho c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p tr\u00f4ng \u0111\u1eb9p h\u01a1n tr\u01b0\u1edbc khi ch\u00fang \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 r\u1ed9ng r\u00e3i.\u201d<\/strong><\/em><\/p>\n<\/blockquote>\n<p>\u0110\u1ed1i v\u1edbi m\u1ed9t c\u00f4ng ty, vi\u1ec7c l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh r\u1ea5t quan tr\u1ecdng v\u00ec m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u mu\u1ed1n th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh tr\u00f4ng h\u1ea5p d\u1eabn nh\u1ea5t c\u00f3 th\u1ec3.\u00a0<\/p>\n<p>Vi\u1ec7c l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t ph\u1ed5 bi\u1ebfn khi m\u1ed9t doanh nghi\u1ec7p c\u00f3 m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng l\u1edbn c\u1ed5 \u0111\u00f4ng. Ban qu\u1ea3n l\u00fd c\u1ea7n cho th\u1ea5y h\u1ecd \u0111ang \u0111i\u1ec1u h\u00e0nh t\u1ed1t v\u00e0 mang l\u1ea1i k\u1ebft qu\u1ea3 kh\u1ea3 quan v\u1edbi c\u00e1c c\u1ed5 \u0111\u00f4ng \u2013 nh\u1eefng ng\u01b0\u1eddi s\u1ebd kh\u00f4ng th\u01b0\u1eddng xuy\u00ean li\u00ean h\u1ec7 v\u1edbi doanh nghi\u1ec7p.<\/p>\n<p>L\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u0169ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi m\u1ed9t c\u00f4ng ty mu\u1ed1n t\u1ea1o \u1ea5n t\u01b0\u1ee3ng t\u1ed1t v\u1edbi b\u00ean cho vay \u0111\u1ec3 cho th\u1ea5y h\u1ecd c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n vay. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi c\u00e1c con s\u1ed1 \u0111\u1eb9p \u0111\u1ebd c\u0169ng l\u00e0 th\u1ee9 thu h\u00fat c\u00e1c c\u01a1 h\u1ed9i kinh doanh m\u1edbi, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 th\u1eadm ch\u00ed c\u1ea3 ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/p>\n<p>N\u1ebfu m\u1ed9t doanh nghi\u1ec7p \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd, nh\u1eefng ng\u01b0\u1eddi ch\u1ee7 s\u1edf h\u1eefu th\u01b0\u1eddng nh\u1eadn \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 ch\u00ednh x\u00e1c v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, th\u1ebf n\u00ean kh\u00f4ng c\u00f3 l\u00ed do g\u00ec c\u1ea7n ph\u1ea3i l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\u00a0<\/p>\n<p>Nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 n\u00f3 th\u01b0\u1eddng \u0111i k\u00e8m v\u1edbi h\u00e0m \u00fd h\u01a1i ti\u00eau c\u1ef1c. \u0110i\u1ec1u n\u00e0y l\u00e0 \u0111\u00f4i khi n\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c h\u00e0nh vi gian l\u1eadn ho\u1eb7c th\u1eadm ch\u00ed l\u00e0 b\u1ea5t h\u1ee3p ph\u00e1p li\u00ean quan \u0111\u1ebfn c\u00e1c con s\u1ed1, bi\u1ec3u \u0111\u1ed3, m\u1ed1c th\u1eddi gian, \u0111\u01a1n \u0111\u1eb7t h\u00e0ng\u2026 \u0111\u1ec3 l\u00e0m cho b\u1ee9c tranh t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p tr\u00f4ng h\u1ea5p d\u1eabn nh\u1ea5t \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ngo\u00e0i.\u00a0<\/p>\n<p>Worldcom l\u00e0 m\u1ed9t trong nh\u1eefng v\u00ed d\u1ee5 tai ti\u1ebfng nh\u1ea5t c\u1ee7a vi\u1ec7c l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng c\u00e1ch th\u1ed5i ph\u1ed3ng doanh thu th\u00f4ng qua vi\u1ec7c v\u1ed1n h\u00f3a chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd. K\u1ebft qu\u1ea3 l\u00e0 WorldCom tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n v\u00e0o th\u00e1ng 7 n\u0103m 2002. Gi\u00e1m \u0111\u1ed1c k\u1ebf to\u00e1n v\u00e0 \u0111i\u1ec1u h\u00e0nh t\u00e0i ch\u00ednh b\u1ecb bu\u1ed9c t\u1ed9i gian l\u1eadn ch\u1ee9ng kho\u00e1n.<\/p>\n<p><strong>V\u00ed d\u1ee5 v\u1ec1 l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n<p>\u0110\u1ec3 hi\u1ec3u h\u01a1n v\u1ec1 window dressing l\u00e0 g\u00ec, h\u00e3y c\u00f9ng xem v\u00ed d\u1ee5 sau \u0111\u00e2y nh\u00e9.\u00a0<\/p>\n<p>Doanh nghi\u1ec7p X \u0111ang trong qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o. H\u1ecd \u0111ang t\u00ecm c\u00e1ch l\u00e0m cho c\u00f4ng ty xu\u1ea5t hi\u1ec7n c\u00e0ng h\u1ea5p d\u1eabn c\u00e0ng t\u1ed1t \u0111\u1ec3 thu h\u00fat c\u00e1c c\u1ed5 \u0111\u00f4ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 m\u1edbi. \u0110\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau n\u00e0y, doanh nghi\u1ec7p X \u0111\u00e3 l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p>B\u1eb1ng c\u00e1ch b\u00e1n m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n, doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 \u0111\u01b0\u1ee3c m\u1ed9t l\u01b0\u1ee3ng ti\u1ec1n m\u1eb7t \u0111\u00e1ng k\u1ec3 \u0111\u1ec3 l\u00e0m cho c\u00f4ng ty c\u1ee7a h\u1ecd tr\u00f4ng c\u00f3 t\u00ednh thanh kho\u1ea3n cao h\u01a1n \u2013 c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng thanh to\u00e1n c\u00e1c kho\u1ea3n vay, chia c\u1ed5 t\u1ee9c ho\u1eb7c s\u1eed d\u1ee5ng d\u00f2ng ti\u1ec1n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng kinh doanh. \u0110\u00e2y l\u00e0 c\u00e1ch \u0111\u1ed1i ph\u00f3 t\u1ea1m th\u1eddi \u0111\u1ec3 cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 th\u1ea5y r\u1eb1ng h\u1ecd \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1ed1t, sau \u0111\u00f3 h\u1ecd s\u1ebd mua l\u1ea1i ngay t\u00e0i s\u1ea3n \u0111\u00e3 b\u00e1n trong k\u1ef3 k\u1ebf to\u00e1n ti\u1ebfp theo.<\/p>\n<p>Doanh nghi\u1ec7p c\u0169ng \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 b\u00e1n h\u00e0ng d\u1ef1 b\u00e1o c\u1ee7a m\u00ecnh cao h\u01a1n \u0111\u00e1ng k\u1ec3 so v\u1edbi th\u1ef1c t\u1ebf. M\u1ee5c ti\u00eau cu\u1ed1i c\u00f9ng l\u00e0 \u0111\u1ea9y gi\u00e1 c\u1ed5 phi\u1ebfu c\u1ee7a h\u1ecd l\u00ean cao h\u01a1n v\u00e0 khi\u1ebfn c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 ti\u1ec1m n\u0103ng quan t\u00e2m h\u01a1n.<\/p>\n<p>L\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ee7 y\u1ebfu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ec3 \u0111\u1ea9y gi\u00e1 c\u1ed5 phi\u1ebfu v\u00e0 khi\u1ebfn c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 ti\u1ec1m n\u0103ng quan t\u00e2m \u0111\u1ebfn doanh nghi\u1ec7p. Th\u00f4ng th\u01b0\u1eddng, kh\u00e1i ni\u1ec7m n\u00e0y \u0111\u01b0\u1ee3c cho l\u00e0 phi \u0111\u1ea1o \u0111\u1ee9c v\u00ec n\u00f3 g\u00e2y hi\u1ec3u l\u1ea7m, v\u00e0 ch\u1ec9 mang l\u1ea1i l\u1ee3i \u00edch trong ng\u1eafn h\u1ea1n.\u00a0<\/p>\n<h2><span id=\"Cac_cach_thuong_dung_de_lam_dep_bao_cao_tai_chinh_window_dressing_la_gi\"><strong>C\u00e1c c\u00e1ch th\u01b0\u1eddng d\u00f9ng \u0111\u1ec3 l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh window dressing l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ti\u1ec1n m\u1eb7t \/ Ng\u00e2n h\u00e0ng: Tr\u00ec ho\u00e3n thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p \u0111\u1ec3 s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t \/ ng\u00e2n h\u00e0ng s\u1ebd cao v\u00e0o cu\u1ed1i k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 B\u00e1n b\u1edbt t\u00e0i s\u1ea3n c\u0169 \u0111\u1ec3 s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n v\u00e0 th\u1ec3 hi\u1ec7n v\u1ecb th\u1ebf thanh kho\u1ea3n t\u1ed1t h\u01a1n. \u0110\u1ed3ng th\u1eddi, s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh s\u1ebd kh\u00f4ng ch\u00eanh l\u1ec7ch nhi\u1ec1u do \u0111\u00e2y l\u00e0 t\u00e0i s\u1ea3n c\u0169 c\u00f3 kh\u1ea5u hao l\u0169y k\u1ebf nhi\u1ec1u h\u01a1n.<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 H\u00e0ng t\u1ed3n kho: Thay \u0111\u1ed5i c\u00e1ch \u0111\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u1ec3 t\u0103ng ho\u1eb7c gi\u1ea3m l\u1ee3i nhu\u1eadn.<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Doanh thu: C\u00e1c c\u00f4ng ty b\u00e1n s\u1ea3n ph\u1ea9m v\u1edbi gi\u00e1 chi\u1ebft kh\u1ea5u ho\u1eb7c \u0111\u01b0a ra c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u00e3i \u0111\u1eb7c bi\u1ec7t \u0111\u1ec3 th\u00fac \u0111\u1ea9y doanh s\u1ed1 b\u00e1n h\u00e0ng v\u00e0o cu\u1ed1i n\u0103m nh\u1eb1m cho th\u1ea5y t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty c\u00f3 v\u1ebb t\u1ed1t h\u01a1n.<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Kh\u1ea5u hao: Thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao t\u1eeb kh\u1ea5u hao nhanh sang ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng nh\u1eb1m c\u1ea3i thi\u1ec7n l\u1ee3i nhu\u1eadn.<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Vay ng\u1eafn h\u1ea1n: Vay ng\u1eafn h\u1ea1n \u0111\u1ec3 duy tr\u00ec v\u1ecb th\u1ebf thanh kho\u1ea3n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 B\u00e1n v\u00e0 cho thu\u00ea l\u1ea1i: B\u00e1n t\u00e0i s\u1ea3n tr\u01b0\u1edbc khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh v\u00e0 s\u1eed d\u1ee5ng ti\u1ec1n \u0111\u1ec3 h\u1ed7 tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 duy tr\u00ec v\u1ecb th\u1ebf thanh kho\u1ea3n;<\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t v\u00e0i \u00fd t\u01b0\u1edfng \u0111\u1ec3 l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong k\u1ebf to\u00e1n. C\u00f2n c\u00f3 nhi\u1ec1u c\u00e1ch kh\u00e1c \u0111\u1ec3 l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo nhu c\u1ea7u c\u1ee7a ban qu\u1ea3n l\u00fd.<\/p>\n<h2><span id=\"Lam_the_nao_de_xac_dinh_mot_bao_cao_tai_chinh_da_duoc_lam_dep_trong_ke_toan\"><strong>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e0m \u0111\u1eb9p trong k\u1ebf to\u00e1n?<\/strong><\/span><\/h2>\n<p>L\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n b\u1eb1ng c\u00e1ch ph\u00e2n t\u00edch v\u00e0 so s\u00e1nh c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p l\u1ec7. Ngo\u00e0i ra, c\u00e1c th\u00f4ng s\u1ed1 t\u00e0i ch\u00ednh v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t m\u1ed9t c\u00e1ch th\u00edch h\u1ee3p \u0111\u1ec3 hi\u1ec3u \u0111\u01b0\u1ee3c t\u00ecnh tr\u1ea1ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00f3 hay kh\u00f4ng vi\u1ec7c l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ch\u00fang ta c\u00f3 th\u1ec3 d\u1ef1a v\u00e0o c\u00e1c y\u1ebfu t\u1ed1 sau:<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 m\u1ed9t l\u01b0\u1ee3ng l\u1edbn ti\u1ec1n m\u1eb7t t\u1eeb c\u00e1c kho\u1ea3n vay ng\u1eafn h\u1ea1n ho\u1eb7c d\u00f2ng ti\u1ec1n t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng phi kinh doanh. L\u00fac n\u00e0y b\u1ea1n c\u1ea7n xem x\u00e9t b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec3n t\u1ec7 \u0111\u1ec3 ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng n\u00e0o \u0111\u00e3 d\u1eabn \u0111\u1ebfn d\u00f2ng ti\u1ec1n v\u00e0o.<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 s\u1ef1 t\u0103ng ho\u1eb7c gi\u1ea3m b\u1ea5t th\u01b0\u1eddng \u1edf b\u1ea5t k\u1ef3 s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n n\u00e0o.<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 s\u1ef1 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n\u00a0trong n\u0103m nh\u01b0 thay \u0111\u1ed5i v\u1ec1 \u0111\u1ecbnh gi\u00e1 h\u00e0ng t\u1ed3n kho, ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao\u2026<\/p>\n<p>\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Doanh thu \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n do c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh chi\u1ebft kh\u1ea5u l\u1edbn v\u00e0 ti\u1ec1n h\u00e0ng ph\u1ea3i tr\u1ea3 t\u1eeb ng\u01b0\u1eddi mua.<\/p>\n<p>\u0110\u1ec3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh window dressing l\u00e0 g\u00ec, b\u1ea1n c\u00f3 th\u1ec3 tr\u1ea3 l\u1eddi ng\u1eafn g\u1ecdn \u0111\u00e2y l\u00e0 m\u1ed9t ph\u01b0\u01a1ng \u00e1n t\u1ea1m th\u1eddi \u0111\u1ec3 l\u00e0m cho t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh tr\u00f4ng h\u1ea5p d\u1eabn h\u01a1n so v\u1edbi th\u1ef1c t\u1ebf. Window dressing \u0111\u01b0\u1ee3c xem l\u00e0 h\u00e0nh \u0111\u1ed9ng kh\u00f4ng th\u1ec3 ch\u1ea5p nh\u1eadn v\u00ec n\u00f3 li\u00ean quan \u0111\u1ebfn s\u1ef1 l\u1eeba d\u1ed1i v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u1ec9 v\u00ec l\u1ee3i \u00edch c\u1ee7a ban qu\u1ea3n l\u00fd.<\/p>\n<p style=\"text-align: right;\"><strong>Tr\u00e2m Nguy\u1ec5n<\/strong><\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>T\u00ecm ki\u1ebfm <strong>Window dressing l\u00e0 g\u00ec<\/strong>, b\u1ea1n c\u00f3 th\u1ec3 th\u1ea5y ngay ngh\u0129a c\u1ee7a thu\u1eadt ng\u1eef n\u00e0y l\u00e0 l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u1eady l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 \u00fd ngh\u0129a g\u00ec, m\u1ee5c \u0111\u00edch l\u00e0 g\u00ec v\u00e0 c\u00e1ch l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ebf n\u00e0o? H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u qua n\u1ed9i dung sau \u0111\u00e2y nh\u00e9.\u00a0<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[429],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21338"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=21338"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21338\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=21338"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=21338"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=21338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}