{"id":34313,"date":"2023-12-08T03:56:50","date_gmt":"2023-12-08T03:56:50","guid":{"rendered":"https:\/\/masterskills.org\/blog\/he-thong-thong-tin-ke-toan-muc-tac-nghiep-la-gi-cac-he-thong.html"},"modified":"2023-12-23T20:56:44","modified_gmt":"2023-12-23T13:56:44","slug":"he-thong-thong-tin-ke-toan-muc-tac-nghiep-la-gi-cac-he-thong","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/he-thong-thong-tin-ke-toan-muc-tac-nghiep-la-gi-cac-he-thong.html","title":{"rendered":"H\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n m\u1ee9c t\u00e1c nghi\u1ec7p l\u00e0 g\u00ec? C\u00e1c h\u1ec7 th\u1ed1ng"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<figure class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[Nh\u1eadp ch\u00fa th\u00edch \u1ea3nh]\" class=\"\">H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: trendingaccounting)<\/p>\n<\/figcaption><\/figure>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">H\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n m\u1ee9c t\u00e1c nghi\u1ec7p<\/font><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p><b>H\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n m\u1ee9c t\u00e1c nghi\u1ec7p<\/b> la\u0300 ca\u0301c <span>h\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> x\u01b0\u0309 <span>l\u00ed<\/span> giao di\u0323ch cho phe\u0301p ghi che\u0301p, theo do\u0303i, \u0111o lu\u031b\u01a1\u0300ng va\u0300 gia\u0301m sa\u0301t mo\u0323i bi\u00ea\u0301n \u0111\u1ecd\u0302ng v\u00ea\u0300 ta\u0300i sa\u0309n va\u0300 ngu\u00f4\u0300n v\u00f4\u0301n cu\u0309a t\u00f4\u0309 ch\u01b0\u0301c.\u00a0<\/p>\n<p>Ca\u0301c h\u1eb9\u0302 th\u00f4\u0301ng na\u0300y cung c\u00e2\u0301p ngu\u00f4\u0300n d\u01b0\u0303 li\u1eb9\u0302u quan tro\u0323ng cho ca\u0301c nha\u0300 qua\u0309n <span>l\u00ed<\/span> trong qua\u0301 tri\u0300nh ra ca\u0301c quy\u00ea\u0301t \u0111i\u0323nh m\u01b0\u0301c chi\u00ea\u0301n thu\u1ea1\u0302t va\u0300 l\u1ea1\u0302p k\u00ea\u0301 hoa\u0323ch chi\u00ea\u0301n lu\u031b\u01a1\u0323c.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">C\u00e1c h\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n m\u1ee9c t\u00e1c nghi\u1ec7p<\/font><\/h3>\n<p><b>a) H<span>\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> k\u00ea\u0301 toa\u0301n ti\u00ea\u0300n lu\u031bo\u031bng va\u0300 ca\u0301c khoa\u0309n tri\u0301ch theo lu\u031bo\u031bng<\/b><\/p>\n<p>Ti\u00ea\u0300n lu\u031bo\u031bng la\u0300 gia\u0301 tri\u0323 ti\u00ea\u0300n ma\u0300 t\u00f4\u0309 ch\u01b0\u0301c du\u0300ng \u0111\u00ea\u0309 tra\u0309 cho ngu\u031b\u01a1\u0300i lao \u0111\u1ecd\u0302ng \u0111\u00ea\u0309 ta\u0301i ta\u0323o la\u0323i s\u01b0\u0301c lao \u0111\u1ecd\u0302ng, \u0111\u00f4\u0300ng th\u01a1\u0300i no\u0301 co\u0300n go\u0301p ph\u00e2\u0300n va\u0300o vi\u1eb9\u0302c \u0111i\u0323nh gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m.<\/p>\n<p>H\u1eb9\u0302 th\u00f4\u0301ng na\u0300y co\u0301 ch\u01b0\u0301c na\u0306ng ti\u0301nh toa\u0301n ti\u00ea\u0300n lu\u031bo\u031bng pha\u0309i tra\u0309 cho nha\u0302n vie\u0302n, in se\u0301c thanh toa\u0301n lu\u031bo\u031bng va\u0300 ca\u0301c nghi\u1eb9\u0302p vu\u0323 lie\u0302n quan t\u01a1\u0301i thu nh\u1ea1\u0302p ca\u0301 nha\u0302n&#8230;\u00a0<\/p>\n<p>V\u01a1\u0301i h\u1eb9\u0302 th\u00f4\u0301ng lu\u031bo\u031bng rie\u0302ng bi\u1eb9\u0302t cho phe\u0301p th\u01b0\u0323c hi\u1eb9\u0302n kh\u00e2\u0301u tr\u01b0\u0300 ca\u0301c khoa\u0309n pha\u0309i tr\u01b0\u0300 va\u0300o lu\u031bo\u031bng, thu\u00ea\u0301 thu nh\u1ea1\u0302p va\u0300 t\u00f4\u0309ng h\u01a1\u0323p no\u0301 trong ba\u0301o ca\u0301o thu nh\u1ea1\u0302p, \u0111\u00f4\u0300ng th\u01a1\u0300i cho phe\u0301p ki\u00ea\u0309m soa\u0301t ca\u0301c t\u00f4\u0301t ho\u031bn ca\u0301c nghi\u1eb9\u0302p vu\u0323 lu\u031bo\u031bng.<\/p>\n<p><b>b) H<span>\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> k\u00ea\u0301 toa\u0301n ta\u0300i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh<\/b><\/p>\n<p>Ta\u0300i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh la\u0300 nh\u01b0\u0303ng ta\u0300i sa\u0309n s\u01a1\u0309 h\u01b0\u0303u cu\u0309a t\u00f4\u0309 ch\u01b0\u0301c co\u0301 hi\u0300nh tha\u0301i v\u1ea1\u0302t ch\u00e2\u0301t cu\u0323 th\u00ea\u0309 ho\u1ea1\u0306c co\u0301 th\u00ea\u0309 t\u00f4\u0300n ta\u0323i du\u031b\u01a1\u0301i hi\u0300nh tha\u0301i gia\u0301 tri\u0323 s\u01b0\u0309 du\u0323ng \u0111\u00ea\u0309 th\u01b0\u0323c hi\u1eb9\u0302n m\u1ecd\u0302t va\u0300i ch\u01b0\u0301c na\u0306ng nh\u00e2\u0301t \u0111i\u0323nh trong qua\u0301 tri\u0300nh hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a t\u00f4\u0309 ch\u01b0\u0301c.\u00a0<\/p>\n<p>T<span>\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> co\u0301 \u0111\u1ea1\u0306c \u0111i\u00ea\u0309m la\u0300 ch\u0103\u0301c ch\u0103\u0301n thu \u0111u\u031b\u01a1\u0323c l\u01a1\u0323i i\u0301ch kinh t\u00ea\u0301 trong tu\u031bo\u031bng lai t\u01b0\u0300 vi\u1eb9\u0302c s\u01b0\u0309 du\u0323ng no\u0301, nguye\u0302n gia\u0301 ta\u0300i sa\u0309n \u0111u\u031b\u01a1\u0323c xa\u0301c \u0111i\u0323nh m\u1ecd\u0302t ca\u0301ch \u0111a\u0301ng tin c\u1ea1\u0302y va\u0300 co\u0301 th\u01a1\u0300i ha\u0323n s\u01b0\u0309 du\u0323ng la\u0302u (thu\u031b\u01a1\u0300ng t\u01b0\u0300 1 na\u0306m tr\u01a1\u0309 le\u0302n).<\/p>\n<p><span>H\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> k\u00ea\u0301 toa\u0301n <span>t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> co\u0301 ch\u01b0\u0301c na\u0306ng ghi che\u0301p chi\u0301nh xa\u0301c v\u00ea\u0300 t\u00e2\u0301t ca\u0309 ca\u0301c ta\u0300i sa\u0309n, ca\u0301c khoa\u0309n kh\u00e2\u0301u hao thu\u031b\u01a1\u0300ng <span>k\u00ec<\/span> ha\u0300ng na\u0306m va\u0300 kh\u00e2\u0301u hao luy\u0303 k\u00ea\u0301 cu\u0309a t\u00e2\u0301t ca\u0309 ca\u0301c ta\u0300i sa\u0309n na\u0300y.<\/p>\n<p><b>c) H<span>\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> k\u00ea\u0301 toa\u0301n ha\u0300ng t\u00f4\u0300n kho<\/b><\/p>\n<p><span>H\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> k\u00ea\u0301 toa\u0301n ha\u0300ng t\u00f4\u0300n kho co\u0301 ch\u01b0\u0301c na\u0306ng ghi che\u0301p k\u00ea\u0301 toa\u0301n v\u00ea\u0300 ha\u0300ng t\u00f4\u0300n kho va\u0300 qua\u0309n tri\u0323 ha\u0300ng t\u00f4\u0300n kho (duy tri\u0300 m\u01b0\u0301c d\u01b0\u0323 tr\u01b0\u0303 t\u00f4\u0301i u\u031bu).<\/p>\n<p><b>d) H<span>\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> k\u00ea\u0301 toa\u0301n chi phi\u0301 sa\u0309n xu\u00e2\u0301t va\u0300 gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m<\/b><\/p>\n<p>Chi phi\u0301 sa\u0309n xu\u00e2\u0301t la\u0300 chi phi\u0301 c\u00e2\u0300n thi\u00ea\u0301t \u0111\u00ea\u0309 ta\u0323o ra sa\u0309n ph\u00e2\u0309m bao g\u00f4\u0300m nhi\u00ea\u0300u khoa\u0309n kha\u0301c nhau nhu\u031b chi phi\u0301 nguye\u0302n v\u1ea1\u0302t li\u1eb9\u0302u, nha\u0302n co\u0302ng, kh\u00e2\u0301u hao <span>t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span>&#8230;\u00a0<\/p>\n<p>Gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m la\u0300 m\u1ecd\u0302t \u0111a\u0323i lu\u031b\u01a1\u0323ng tu\u031bo\u031bng quan gi\u01b0\u0303a chi phi\u0301 sa\u0309n xu\u00e2\u0301t \u0111a\u0303 bo\u0309 ra va\u0300 k\u00ea\u0301t qua\u0309 sa\u0309n xu\u00e2\u0301t \u0111a\u0323t \u0111u\u031b\u01a1\u0323c (Gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m = chi phi\u0301 sa\u0309n xu\u00e2\u0301t \/ k\u00ea\u0301t qua\u0309 sa\u0309n xu\u00e2\u0301t).<\/p>\n<p><span>H\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> k\u00ea\u0301 toa\u0301n chi phi\u0301 sa\u0309n xu\u00e2\u0301t va\u0300 gia\u0301 tha\u0300nh sa\u0309n ph\u00e2\u0309m ki\u00ea\u0309m soa\u0301t vi\u1eb9\u0302c s\u01b0\u0309 du\u0323ng v\u00f4\u0301n \u0111\u00e2\u0300u tu\u031b cho sa\u0309n xu\u00e2\u0301t sao cho co\u0301 hi\u1eb9\u0302u qua\u0309 nh\u00e2\u0301t, ti\u00ea\u0301t ki\u1eb9\u0302m va\u0300 tra\u0301nh la\u0303ng phi\u0301.<\/p>\n<p><b>e) H<span>\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> k\u00ea\u0301 toa\u0301n qua\u0301 tri\u0300nh tie\u0302u thu\u0323 sa\u0309n ph\u00e2\u0309m<\/b><\/p>\n<p>Tie\u0302u thu\u0323 sa\u0309n ph\u00e2\u0309m la\u0300 cung c\u00e2\u0301p cho be\u0302n ngoa\u0300i ca\u0301c sa\u0309n ph\u00e2\u0309m (tha\u0300nh ph\u00e2\u0309m ho\u1ea1\u0306c ba\u0301n tha\u0300nh ph\u00e2\u0309m) ma\u0300 t\u00f4\u0309 ch\u01b0\u0301c la\u0300m ra.<\/p>\n<p><span>H\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> k\u00ea\u0301 toa\u0301n qua\u0301 tri\u0300nh tie\u0302u thu\u0323 sa\u0309n ph\u00e2\u0309m pha\u0309n a\u0301nh ca\u0301c hoa\u0323t \u0111\u1ecd\u0302ng tie\u0302u thu\u0323 sa\u0309n ph\u00e2\u0309m th\u00ea\u0309 hi\u1eb9\u0302n qua doanh thu ba\u0301n ha\u0300ng, gia\u0309m gia\u0301 ha\u0300ng ba\u0301n, chi\u00ea\u0301t kh\u00e2\u0301u ba\u0301n ha\u0300ng, tri\u0323 gia\u0301 ha\u0300ng hu\u031b ho\u0309ng bi\u0323 tra\u0309 v\u00ea\u0300 ho\u1ea1\u0306c ca\u0301c loa\u0323i thu\u00ea\u0301 co\u0301 lie\u0302n quan (thu\u00ea\u0301 gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u00ea\u0301 tie\u0302u thu\u0323 \u0111\u1ea1\u0306c bi\u1eb9\u0302t, thu\u00ea\u0301 xu\u00e2\u0301t kh\u00e2\u0309u,&#8230;), \u0111\u00ea\u0309 xa\u0301c \u0111i\u0323nh chi\u0301nh xa\u0301c doanh thu thu\u00e2\u0300n ba\u0301n ha\u0300ng va\u0300 l\u01a1\u0300i l\u00f4\u0303.<\/p>\n<p><b>f) H<span>\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> k\u00ea\u0301 toa\u0301n qua\u0301 tri\u0300nh kinh doanh<\/b><\/p>\n<p>Ba\u0301n ha\u0300ng ho\u0301a ho\u1ea1\u0306c di\u0323ch vu\u0323 la\u0300 hoa\u0323t \u0111\u1ecd\u0302ng co\u031b ba\u0309n cu\u0309a t\u00e2\u0301t ca\u0309 ca\u0301c t\u00f4\u0309 ch\u01b0\u0301c nh\u0103\u0300m th\u01b0\u0323c hi\u1eb9\u0302n ch\u01b0\u0301c na\u0306ng lie\u0302n k\u00ea\u0301t gi\u01b0\u0303a sa\u0309n xu\u00e2\u0301t va\u0300 tie\u0302u du\u0300ng. Hoa\u0323t \u0111\u1ecd\u0302ng ba\u0301n ha\u0300ng, d\u01b0\u0323 tr\u01b0\u0303 ha\u0300ng, trao \u0111\u00f4\u0309i ha\u0300ng \u0111u\u031b\u01a1\u0323c go\u0323i chung la\u0300 lu\u031bu chuy\u00ea\u0309n ha\u0300ng ho\u0301a nh\u0103\u0300m ta\u0323o ra l\u01a1\u0323i nhu\u1ea1\u0302n cho t\u00f4\u0309 ch\u01b0\u0301c.<\/p>\n<p><span>H\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> k\u00ea\u0301 toa\u0301n qua\u0301 tri\u0300nh kinh doanh pha\u0309n a\u0301nh ti\u0300nh hi\u0300nh lu\u031bu chuy\u00ea\u0309n ha\u0300ng ho\u0301a v\u00ea\u0300 m\u1ea1\u0306t gia\u0301 tri\u0323 va\u0300 hi\u1eb9\u0302n v\u1ea1\u0302t (nh\u1ea1\u0302p kho, xu\u00e2\u0301t kho va\u0300 tie\u0302u thu\u0323) va\u0300 xa\u0301c \u0111i\u0323nh k\u00ea\u0301t qua\u0309 kinh doanh.<\/p>\n<p><b>g) H<span>\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> k\u00ea\u0301 toa\u0301n \u0111\u00e2\u0300u tu\u031b &#8211; xa\u0302y d\u01b0\u0323ng co\u031b ba\u0309n<\/b><\/p>\n<p>\u0110\u00e2\u0300u tu\u031b xa\u0302y d\u01b0\u0323ng co\u031b ba\u0309n la\u0300 qua\u0301 tri\u0300nh chuy\u00ea\u0309n m\u1ecd\u0302t ph\u00e2\u0300n ngu\u00f4\u0300n v\u00f4\u0301n cu\u0309a t\u00f4\u0309 ch\u01b0\u0301c tha\u0300nh <span>t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span> (c\u01b0\u0309a ha\u0300ng, m\u1ea1\u0306t b\u0103\u0300ng, va\u0306n pho\u0300ng&#8230;) b\u0103\u0300ng ca\u0301c d\u01b0\u0323 a\u0301n \u0111\u00e2\u0300u tu\u031b \u0111\u00ea\u0309 ta\u0323o ra na\u0306ng l\u01b0\u0323c sa\u0309n xu\u00e2\u0301t m\u01a1\u0301i c\u00e2\u0300n thi\u00ea\u0301t cho hoa\u0323t \u0111\u1ecd\u0302ng <span>s\u1ea3n xu\u1ea5t kinh doanh<\/span> ho\u1ea1\u0306c phu\u0323c vu\u0323 cho \u0111\u01a1\u0300i s\u00f4\u0301ng cu\u0309a ngu\u031b\u01a1\u0300i nha\u0302n vie\u0302n trong t\u00f4\u0309 ch\u01b0\u0301c.<\/p>\n<p><span>H\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> k\u00ea\u0301 toa\u0301n <span>\u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/span> pha\u0309n a\u0301nh v\u00f4\u0301n <span>\u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/span> va\u0300 quy\u00ea\u0301t toa\u0301n v\u00f4\u0301n \u0111\u00e2\u0300u tu\u031b khi d\u01b0\u0323 a\u0301n, co\u0302ng tri\u0300nh \u0111a\u0303 \u0111u\u031b\u01a1\u0323c nghi\u1eb9\u0302m thu, ba\u0300n giao.<\/p>\n<p><b>h) H<span>\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> k\u00ea\u0301 toa\u0301n ca\u0301c loa\u0323i ngu\u00f4\u0300n v\u00f4\u0301n<\/b><\/p>\n<p>B\u00e2\u0301t c\u01b0\u0301 t\u00f4\u0309 ch\u01b0\u0301c na\u0300o khi mu\u00f4\u0301n ti\u00ea\u0301n ha\u0300nh hoa\u0323t \u0111\u1ecd\u0302ng <span>s\u1ea3n xu\u1ea5t kinh doanh<\/span> cu\u0303ng \u0111\u00ea\u0300u c\u00e2\u0300n pha\u0309i co\u0301 ta\u0300i sa\u0309n. Ta\u0300i sa\u0309n \u0111u\u031b\u01a1\u0323c ta\u0323o ra t\u01b0\u0300 ngu\u00f4\u0300n v\u00f4\u0301n cu\u0309a t\u00f4\u0309 ch\u01b0\u0301c.\u00a0<\/p>\n<p>T\u00f4\u0309ng gia\u0301 tri\u0323 ta\u0300i sa\u0309n va\u0300 t\u00f4\u0309ng gia\u0301 tri\u0323 ngu\u00f4\u0300n v\u00f4\u0301n ta\u0323o ra ta\u0300i sa\u0309n chi\u0309 la\u0300 s\u01b0\u0323 th\u00ea\u0309 hi\u1eb9\u0302n tre\u0302n hai m\u1ea1\u0306t kha\u0301c nhau cu\u0309a m\u1ecd\u0302t lu\u031b\u01a1\u0323ng ta\u0300i sa\u0309n duy nh\u00e2\u0301t cu\u0309a t\u00f4\u0309 ch\u01b0\u0301c (\u0111u\u031b\u01a1\u0323c th\u00ea\u0309 hi\u1eb9\u0302n b\u0103\u0300ng nhau tre\u0302n ba\u0309ng ca\u0302n \u0111\u00f4\u0301i).\u00a0<\/p>\n<p>Ngu\u00f4\u0300n v\u00f4\u0301n \u0111u\u031b\u01a1\u0323c hi\u0300nh tha\u0300nh t\u01b0\u0300 nhi\u00ea\u0300u ca\u0301ch kha\u0301c nhau nhu\u031b vay ti\u00ea\u0300n nga\u0302n ha\u0300ng, pha\u0301t ha\u0300nh tra\u0301i phi\u00ea\u0301u, hay v\u00f4\u0301n chu\u0309 s\u01a1\u0309 h\u01b0\u0303u. M\u00f4\u0303i loa\u0323i hi\u0300nh v\u00f4\u0301n co\u0301 chi phi\u0301 s\u01b0\u0309 du\u0323ng kha\u0301c nhau (vay ng\u0103\u0301n ha\u0323n, vay da\u0300i ha\u0323n \u0111\u00ea\u0300u pha\u0309i tra\u0309 ti\u00ea\u0300n la\u0303i).<\/p>\n<p><span>H\u1ec7 th\u1ed1ng th\u00f4ng tin<\/span> k\u00ea\u0301 toa\u0301n ca\u0301c loa\u0323i ngu\u00f4\u0300n v\u00f4\u0301n h\u00f4\u0303 tr\u01a1\u0323 vi\u1eb9\u0302c pha\u0302n b\u00f4\u0309 ti\u0309 l\u1eb9\u0302 cu\u0309a m\u00f4\u0303i loa\u0323i ngu\u00f4\u0300n v\u00f4\u0301n nhu\u031b th\u00ea\u0301 na\u0300o \u0111\u00ea\u0309 \u0111a\u0323t hi\u1eb9\u0302u qua\u0309 \u0111\u00e2\u0300u tu\u031b cao nh\u00e2\u0301t.<\/p>\n<p><i>(T\u00e0i li\u1ec7u tham kh\u1ea3o: H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00ed, ThS. Le\u0302 Thi\u0323 Ngo\u0323c Di\u1eb9\u0302p, H\u1ecdc vi\u1ec7n C\u00f4ng ngh\u1ec7 B\u01b0u ch\u00ednh Vi\u1ec5n th\u00f4ng, 2013)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            H\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n m\u1ee9c t\u00e1c nghi\u1ec7p l\u00e0 c\u00e1c h\u1ec7 th\u1ed1ng th\u00f4ng tin x\u1eed l\u00ed giao d\u1ecbch cho ph\u00e9p ghi ch\u00e9p, theo d\u00f5i, \u0111o l\u01b0\u1eddng v\u00e0 gi\u00e1m s\u00e1t m\u1ecdi bi\u1ebfn \u0111\u1ed9ng v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 ngu\u1ed3n v\u1ed1n c\u1ee7a t\u1ed5 ch\u1ee9c.\n                        <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34313"}],"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=34313"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34313\/revisions"}],"predecessor-version":[{"id":67959,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34313\/revisions\/67959"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34313"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34313"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34313"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}