Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n

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<\/span><\/p>\n
1. T\u1ed5ng quan<\/h3>\n
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B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh tr\u00edch l\u1eadp, s\u1eed d\u1ee5ng v\u00e0 h\u1ea1ch to\u00e1n ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng (CCTL) t\u1eeb c\u00e1c ngu\u1ed3n thu nh\u01b0 h\u1ecdc ph\u00ed, li\u00ean doanh li\u00ean k\u1ebft v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang nghi\u1ec7p v\u1ee5 n\u00e0y \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 73\/2024\/N\u0110-CP, Th\u00f4ng t\u01b0 88\/2024\/TT-BTC v\u00e0 h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh minh b\u1ea1ch, ch\u00ednh x\u00e1c cho \u0111\u01a1n v\u1ecb.<\/li>\n
N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m: C\u01a1 s\u1edf m\u1ee9c tr\u00edch l\u1eadp ngu\u1ed3n CCTL, h\u01b0\u1edbng d\u1eabn \u0111\u1ecbnh kho\u1ea3n v\u00e0 h\u01b0\u1edbng d\u1eabn thao t\u00e1c c\u00e1c b\u01b0\u1edbc tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<\/ul>\n<\/div><\/div>\n
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2. M\u1ee9c tr\u00edch l\u1eadp<\/h3>\n
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Theo\u00a0Ngh\u1ecb \u0111\u1ecbnh 73\/2024\/N\u0110-CP\u00a0<\/a>ng\u00e0y 30\/06\/2024 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb 01\/07\/2024, t\u0103ng m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf l\u00ean 2.340.000 \u0111\u1ed3ng.<\/li>\n
Vi\u1ec7c tr\u00edch l\u1eadp ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, theo \u0111\u00f3 t\u1eebng lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb, m\u1ee9c tr\u00edch v\u00e0 ngu\u1ed3n tr\u00edch l\u1eadp s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i\u00a0 TT88\/2024\/TT-BTC<\/a>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 07\/02\/2025 v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m ng\u00e2n s\u00e1ch 2025.<\/li>\n<\/ul>\n<\/div><\/div>\n
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3. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
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1. Trong n\u0103m, h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh thu chi ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD<\/strong><\/p>\n
Xem h\u01b0\u1edbng d\u1eabn ph\u1ea7n \u0111\u1ecbnh kho\u1ea3n chi ti\u1ebft\u00a0t\u1ea1i \u0111\u00e2y<\/a><\/p>\n
2. Th\u1ef1c hi\u1ec7n tr\u00edch 40% CCTL<\/strong><\/p>\n
N\u01a1\u0323 TK 421\/Co\u0301 TK 4681 (40%)<\/p>\n
3. Chi l\u01b0\u01a1ng t\u1eeb ngu\u1ed3n CCTL (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p chi t\u1eeb s\u1ed1 d\u01b0 n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang)<\/strong><\/p>\n
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Khi co\u0301 pha\u0301t sinh: N\u01a1\u0323 TK 612, 154, 642\/Co\u0301 TK 334<\/li>\n
Khi chi: N\u01a1\u0323 TK 334\/Co\u0301 TK 111, 112<\/li>\n<\/ul>\n
4. Chi BH t\u1eeb ngu\u1ed3n CCTL (n\u1ebfu c\u00f3)<\/strong><\/p>\n
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Chi ph\u00ed b\u1ea3o hi\u1ec3m tr\u00edch v\u00e0o l\u01b0\u01a1ng:<\/li>\n<\/ul>\n
N\u1ee3 TK 612, 154, 642\/Co\u0301 TK 334<\/p>\n
N\u1ee3 TK 334\/C\u00f3 TK 332<\/p>\n
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Chi ph\u00ed b\u1ea3o hi\u1ec3m c\u01a1 quan \u0111\u00f3ng: N\u1ee3 TK 612, 154, 642\/C\u00f3 TK 332<\/li>\n
Khi thanh to\u00e1n BH: N\u1ee3 TK 332\/C\u00f3 TK 111,112<\/li>\n<\/ul>\n
5. Chi KPC\u0110 t\u1eeb ngu\u1ed3n CCTL (n\u1ebfu c\u00f3)<\/strong><\/p>\n
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Khi c\u00f3 ph\u00e1t sinh: N\u1ee3 TK 612, 154, 642\/C\u00f3 TK 3323<\/li>\n
Khi thanh to\u00e1n BH: N\u1ee3 TK 3323\/C\u00f3 TK 111,112<\/li>\n<\/ul>\n
6. Cu\u1ed1i n\u0103m k\u1ebft chuy\u1ec3n ph\u1ea7n \u0111\u00e3 chi t\u1eeb CCTL<\/strong><\/p>\n
N\u01a1\u0323 TK 911\/Co\u0301 TK 612, 154, 642<\/p>\n
N\u01a1\u0323 TK 421\/Co\u0301 TK 911<\/p>\n
N\u01a1\u0323 TK 4681\/Co\u0301 TK 421<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
4. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n
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\u0110\u1ec3 ha\u0323ch toa\u0301n ca\u0301c nghi\u1ec7p vu\u0323 li\u00ean quan \u0111\u00ea\u0301n ngu\u00f4\u0300n ca\u0309i ca\u0301ch ti\u00ea\u0300n l\u01b0\u01a1ng (CCTL), anh\/ch\u1ecb th\u1ef1c hi\u1ec7n qua 3 b\u01b0\u1edbc sau:<\/p>\n
4.1 Th\u00eam ngu\u1ed3n kinh ph\u00ed c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/h4>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o Danh m\u1ee5c<\/strong>, ch\u1ecdn M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch\\Ngu\u1ed3n kinh ph\u00ed<\/strong>.<\/p>\n
B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn v\u00e0o Ngu\u1ed3n kh\u00e1c<\/strong>, nh\u1ea5n Th\u00eam.<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o c\u00e1c th\u00f4ng tin: M\u00e3 ngu\u1ed3n, T\u00ean ngu\u1ed3n<\/strong>. Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n
L\u01b0u y\u0301:<\/strong> Ma\u0303 ngu\u00f4\u0300n kinh phi\u0301 pha\u0309i b\u0103\u0301t \u0111\u00e2\u0300u b\u0103\u0300ng ma\u0303 ngu\u00f4\u0300n cha, Ngu\u1ed3n kh\u00e1c c\u00f3 m\u00e3 ngu\u1ed3n l\u00e0 7 th\u00ec ngu\u1ed3n con ph\u1ea3i c\u00f3 m\u00e3 b\u1eaft \u0111\u1ea7u l\u00e0 7, v\u00ed d\u1ee5 7.1, 7.2, 7.3 \u2026. Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p nh\u1eadp tru\u0300ng ma\u0303 ngu\u00f4\u0300n thi\u0300 anh\/ch\u1ecb t\u01b0\u0323 \u0111\u1ed9ng t\u0103ng l\u00ean s\u00f4\u0301 ti\u00ea\u0301p theo.<\/em><\/p>\n
4.2 Nh\u1eadp s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang c\u1ee7a ngu\u1ed3n CCTL s\u1ebd \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o s\u1ed1 d\u01b0 C\u00f3 TK 4681<\/h4>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o Nghi\u1ec7p v\u1ee5\\Nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/strong>. Nh\u1ea5n \u0111\u00fap chu\u1ed9t t\u1ea1i TK 4681 – Kinh ph\u00ed c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng <\/strong>(C\u00f3 th\u1ec3 t\u00ecm ki\u1ebfm nhanh b\u1eb1ng c\u00e1ch t\u00ecm theo s\u1ed1 TK t\u1ea1i c\u1ed9t S\u1ed1 t\u00e0i kho\u1ea3n<\/strong>).<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:<\/strong> Nh\u1eadp s\u1ed1 d\u01b0 t\u1ea1i c\u1ed9t D\u01b0 C\u00f3. <\/strong>Nh\u1ea5n C\u1ea5t.<\/strong><\/p>\n
$\"\"$ <\/p>\n
4.3 H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/h4>\n
1. H\u1ea1ch to\u00e1n thu chi ngu\u1ed3n ho\u1ea1t \u0111\u1ed9ng SXKD, DV<\/h5>\n
V\u00ed d\u1ee5:\u00a0<\/strong>\u0110\u01a1n v\u1ecb thu ti\u1ec1n h\u1ecdc ph\u00ed: 100 tri\u1ec7u \u0111\u1ed3ng (100%)<\/p>\n
Khi chi t\u1eeb ngu\u1ed3n h\u1ecdc ph\u00ed: 60 tri\u1ec7u \u0111\u1ed3ng (60%)<\/p>\n
>> Xem h\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n
2. Tr\u00edch l\u1eadp 40% c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/h5>\n
B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o\u00a0T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/strong><\/p>\n
B\u01b0\u1edbc 2:<\/strong>\u00a0H\u1ea1ch to\u00e1n\u00a0N\u1ee3 TK 421\/C\u00f3 TK 4681:<\/strong>\u00a040 tri\u00ea\u0323u (40%).<\/p>\n
B\u01b0\u1edbc 3:<\/strong>\u00a0Nh\u1ea5n\u00a0C\u1ea5t.<\/strong><\/p>\n
$\"\"$ <\/p>\n
3. Khi chi l\u01b0\u01a1ng, chi khen th\u01b0\u1edfng t\u1eeb ngu\u1ed3n CCTL<\/h5>\n
B\u01b0\u1edbc 1: Chuy\u1ec3n l\u01b0\u01a1ng t\u1eeb TK kho b\u1ea1c sang TK ng\u00e2n h\u00e0ng \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng:<\/strong>\u00a0(N\u1ebfu \u0111\u01a1n v\u1ecb c\u1ea7n chuy\u1ec3n l\u01b0\u01a1ng t\u1eeb TK kho b\u1ea1c =>\u00a0 TK ng\u00e2n h\u00e0ng c\u1ee7a \u0111\u01a1n v\u1ecb => TK ATM c\u1ee7a t\u1eebng c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean).<\/p>\n
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V\u00e0o ph\u00e2n h\u1ec7\u00a0Ti\u1ec1n g\u1eedi\\Chuy\u1ec3n ti\u1ec1n n\u1ed9i b\u1ed9.<\/strong><\/li>\n
H\u1ea1ch to\u00e1n:\u00a0N\u1ee3 TK 1121\/C\u00f3 TK 1121<\/strong>\u00a0(TK \u0111i: TKKB; TK \u0111\u1ebfn: TK ng\u00e2n h\u00e0ng \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng).<\/li>\n
Nh\u1ea5n\u00a0C\u1ea5t.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2: Chi l\u01b0\u01a1ng:<\/strong>\u00a0(\u1ee6y nhi\u1ec7m chi qua ng\u00e2n h\u00e0ng)<\/p>\n
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V\u00e0o ph\u00e2n h\u1ec7\u00a0Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n\\Chi ti\u1ec1n g\u1eedi.<\/strong><\/li>\n
H\u1ea1ch to\u00e1n:\u00a0N\u1ee3 TK 334\/C\u00f3 TK 1121,\u00a0<\/strong>ch\u1ecdn\u00a0t\u00e0i kho\u1ea3n chi<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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Nh\u1ea5n\u00a0C\u1ea5t. <\/strong>Anh\/ch\u1ecb ch\u1ecdn Ti\u1ec7n \u00edch, <\/strong>ch\u1ecdn H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng, h\u1ea1ch to\u00e1n N\u1ee3 TK\u00a0611, 612, 154, 642\/Co\u0301 TK 334.<\/strong><\/li>\n
V\u00e0o Tab\u00a0Th\u1ed1ng k\u00ea<\/strong>, ch\u1ecdn Ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u1ee9ng.<\/li>\n
Nh\u1ea5n\u00a0C\u1ea5t.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
4. Chi n\u1ed9p b\u1ea3o hi\u1ec3m t\u1eeb ngu\u1ed3n CCTL<\/h5>\n
B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o\u00a0Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n\\Chi ti\u1ec1n g\u1eedi.<\/strong><\/p>\n
B\u01b0\u1edbc 2:<\/strong>\u00a0H\u1ea1ch to\u00e1n N\u1ee3 TK 332\/Co\u0301 TK 112<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t.<\/strong><\/p>\n
B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n Ti\u1ec7n \u00edch\/H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m.<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 5: <\/strong>Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m v\u00e0 b\u1ea3o hi\u1ec3m tr\u00edch v\u00e0o l\u01b0\u01a1ng.\u00a0<\/p>\n
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S\u1eeda\u00a0TK N\u1ee3 611\u00a0<\/strong>th\u00e0nh\u00a0TK 6421<\/strong><\/li>\n
Nh\u1ea5n C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
5. Cu\u1ed1i n\u0103m, k\u1ebft chuy\u1ec3n ph\u1ea7n \u0111\u00e3 chi t\u1eeb CCTL<\/h5>\n
B\u01b0\u1edbc 1:<\/strong>\u00a0X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng thao t\u00e1c gi\u1ed1ng nh\u01b0 h\u01b0\u1edbng d\u1eabn\u00a0t\u1ea1i \u0111\u00e2y<\/a><\/p>\n
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Ngo\u00e0i c\u00e1c b\u00fat to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 c\u1ee7a c\u00e1c ngu\u1ed3n KP tr\u00ean b\u00fat to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ph\u1ea7n m\u1ec1m c\u00f2n t\u1ef1 \u0111\u1ed9ng k\u1ebft chuy\u1ec3n b\u00fat to\u00e1n c\u1ee7a ngu\u1ed3n CCTL:<\/li>\n<\/ul>\n
N\u1ee3 TK 911\/Co\u0301 TK 612, 154, 642:<\/strong>\u00a040 tri\u1ec7u<\/p>\n
N\u1ee3<\/strong>\u00a0TK 421\/Co\u0301 TK 911<\/strong>: 40 tri\u1ec7u<\/p>\n
B\u01b0\u1edbc 2:\u00a0<\/strong>V\u00e0o\u00a0T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong><\/p>\n
\u0110\u01a1n v\u1ecb t\u1ef1 h\u1ea1ch to\u00e1n th\u00eam b\u00fat to\u00e1n ghi gi\u1ea3m ngu\u1ed3n CCTL: N\u1ee3<\/strong>\u00a0TK 4681\/Co\u0301 TK 421:\u00a0<\/strong>40 tri\u1ec7u.<\/p>\n
L\u01b0u \u00fd<\/strong>: T\u1ea1i c\u1ed9t Ti\u1ec3u m\u1ee5c ch\u1ecdn ti\u1ec3u m\u1ee5c 6001, ch\u1ecdn ngu\u1ed3n thu\u1ed9c ngu\u1ed3n kh\u00e1c \u0111\u1ec3 ph\u1ea7n m\u1ec1m l\u1ea5y s\u1ed1 li\u1ec7u ph\u1ea7n\u00a0IV. Thuy\u1ebft minh kh\u00e1c m\u1ee5c 2. Tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n kinh ph\u00ed c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/strong>\u00a0hi\u1ec3n th\u1ecb l\u00ean ch\u1ec9 ti\u00eau S\u1eed d\u1ee5ng cho c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng tr\u00ean\u00a0b\u00e1o c\u00e1o thuy\u1ebft minh B\u00e1o c\u00e1o quy\u1ebft to\u00e1n B03\/BCQT.<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3<\/strong>: Nh\u1ea5n\u00a0C\u1ea5t<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":71,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[937],"ht-kb-tag":[],"class_list":["post-34571","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-nganh-giao-duc"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34571","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/users\/71"}],"version-history":[{"count":4,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34571\/revisions"}],"predecessor-version":[{"id":54129,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34571\/revisions\/54129"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=34571"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=34571"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=34571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

3. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n<\/div>