{"id":481,"date":"2023-05-15T08:40:18","date_gmt":"2023-05-15T08:40:18","guid":{"rendered":"https:\/\/btwnummer.com\/?p=481"},"modified":"2023-06-03T02:57:37","modified_gmt":"2023-06-03T02:57:37","slug":"nganh-ke-toan-kiem-toan","status":"publish","type":"post","link":"https:\/\/btwnummer.com\/2023\/05\/15\/nganh-ke-toan-kiem-toan\/","title":{"rendered":"Ng\u00e0nh k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n"},"content":{"rendered":"
Trong ng\u00e0nh k\u1ebf to\u00e1n c\u00f3 nhi\u1ec1u l\u0129nh v\u1ef1c kh\u00e1c nhau nh\u01b0: ng\u00e0nh k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, k\u1ebf to\u00e1n ng\u00e2n h\u00e0ng, k\u1ebf to\u00e1n thu\u1ebf, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p,… Nh\u01b0ng hi\u1ec7n nay c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi v\u1eabn ch\u01b0a bi\u1ebft v\u1ec1 ng\u00e0nh k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n. K\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng ng\u00e0nh h\u1ecdc \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u b\u1ea1n tr\u1ebb quan t\u00e2m v\u00e0 theo \u0111u\u1ed5i b\u1edfi m\u1ee9c l\u01b0\u01a1ng h\u1ea5p d\u1eabn, c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m r\u1ed9ng, \u0111a d\u1ea1ng kh\u00f4ng ch\u1ec9 trong n\u01b0\u1edbc m\u00e0 c\u00f2n c\u00f3 th\u1ec3 v\u01b0\u01a1n xa ra th\u1ebf gi\u1edbi.\u00a0<\/span><\/p>\n V\u1eady ng\u00e0nh k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n l\u00e0 g\u00ec? C\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m c\u1ee7a ng\u00e0nh n\u00e0y nh\u01b0 th\u1ebf n\u00e0o? C\u1ea7n trang b\u1ecb ki\u1ebfn th\u1ee9c v\u00e0 k\u1ef9 n\u0103ng g\u00ec \u0111\u1ec3 th\u00e0nh c\u00f4ng trong l\u0129nh v\u1ef1c n\u00e0y? V\u00ec sao b\u1ea1n n\u00ean ch\u1ecdn ng\u00e0nh k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n?…<\/span><\/p>\n K\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n l\u00e0 hai kh\u00e1i ni\u1ec7m kh\u00e1c nhau v\u1edbi nh\u1eefng c\u00f4ng vi\u1ec7c \u0111\u1eb7c th\u00f9 v\u00e0 kh\u00e1c bi\u1ec7t, tuy nhi\u00ean l\u1ea1i kh\u00f4ng th\u1ec3 t\u00e1ch r\u1eddi.<\/span><\/p>\n – K\u1ebf to\u00e1n hi\u1ec3u m\u1ed9t c\u00e1ch \u0111\u01a1n gi\u1ea3n, k\u1ebf to\u00e1n l\u00e0 ng\u00e0nh th\u1ef1c hi\u1ec7n qu\u00e1 tr\u00ecnh thu th\u1eadp, x\u1eed l\u00fd v\u00e0 cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00e0i s\u1ea3n, ngu\u1ed3n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n v\u00e0 s\u1ef1 v\u1eadn \u0111\u1ed9ng c\u1ee7a t\u00e0i s\u1ea3n trong t\u1ed5 ch\u1ee9c. \u0110\u00e2y l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn kh\u00f4ng th\u1ec3 thi\u1ebfu v\u00e0 \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd kinh t\u1ebf. T\u1eeb qu\u1ea3n l\u00fd \u1edf ph\u1ea1m vi t\u1eebng \u0111\u01a1n v\u1ecb, c\u01a1 quan, doanh nghi\u1ec7p cho \u0111\u1ebfn to\u00e0n b\u1ed9 n\u1ec1n kinh t\u1ebf. K\u1ebf to\u00e1n \u0111\u01b0\u1ee3c v\u1eadn d\u1ee5ng kh\u00f4ng ch\u1ec9 trong c\u00e1c doanh nghi\u1ec7p m\u00e0 c\u00f2n trong c\u00e1c t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn, c\u00e1c t\u1ed5 ch\u1ee9c c\u1ee7a ch\u00ednh ph\u1ee7 v\u00e0 nhi\u1ec1u t\u1ed5 ch\u1ee9c kh\u00e1c.<\/span><\/p>\n <\/p>\n – Ki\u1ec3m to\u00e1n l\u00e0 qu\u00e1 tr\u00ecnh thu th\u1eadp \u0111\u00e1nh gi\u00e1 v\u1ec1 nh\u1eefng th\u00f4ng tin t\u00e0i ch\u00ednh nh\u1eb1m x\u00e1c \u0111\u1ecbnh v\u00e0 b\u00e1o c\u00e1o v\u1ec1 m\u1ee9c \u0111\u1ed9 ph\u00f9 h\u1ee3p, trung th\u1ef1c gi\u1eefa nh\u1eefng th\u00f4ng tin \u0111\u00f3 v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp t\u1eeb tr\u01b0\u1edbc qua \u0111\u00f3 bao qu\u00e1t \u0111\u01b0\u1ee3c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0a ra chi\u1ebfn l\u01b0\u1ee3c kinh doanh ph\u00f9 h\u1ee3p.<\/span><\/p>\n – Ph\u00e2n lo\u1ea1i theo ch\u1ee7 th\u1ec3, ki\u1ec3m to\u00e1n c\u00f3 3 lo\u1ea1i: ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.<\/span><\/p>\n N\u00f3i chung k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t ng\u00e0nh \u0111\u1eafc l\u1ef1c \u0111\u1ec3 qu\u1ea3n l\u00fd kinh t\u1ebf c\u1ee7a c\u00f4ng ty, doanh nghi\u1ec7p, t\u1eadp \u0111o\u00e0n,… th\u1eadm ch\u00ed l\u00e0 c\u1ea3 n\u1ec1n kinh t\u1ebf nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n <\/p>\n Sinh vi\u00ean theo h\u1ecdc ng\u00e0nh k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c trang b\u1ecb kh\u1ed1i ki\u1ebfn th\u1ee9c v\u1ec1 thu th\u1eadp, x\u1eed l\u00fd, ki\u1ec3m tra v\u00e0 cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c th\u00f4ng qua c\u00e1c nghi\u1ec7p v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n nh\u01b0: t\u00ednh ph\u00ed, l\u00e0m d\u1ef1 \u00e1n, ph\u00e2n b\u1ed5 ng\u00e2n s\u00e1ch, qu\u1ea3n l\u00fd doanh thu theo s\u00e1t c\u00e1c k\u1ebf ho\u1ea1ch kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n Ngo\u00e0i ra, b\u00ean c\u1ea1nh kh\u1ed1i ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n, sinh vi\u00ean \u0111\u01b0\u1ee3c trang b\u1ecb th\u00eam c\u00e1c k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft nh\u01b0: ngo\u1ea1i ng\u1eef, tin h\u1ecdc, k\u1ef9 n\u0103ng l\u1eadp k\u1ebf ho\u1ea1ch v\u00e0 t\u1ed5 ch\u1ee9c s\u1ef1 ki\u1ec7n, k\u1ef9 n\u0103ng l\u00e0m vi\u1ec7c \u0111\u1ed9c l\u1eadp, l\u00e0m vi\u1ec7c nh\u00f3m. \u0110\u1eb7c bi\u1ec7t l\u00e0 k\u1ef9 n\u0103ng t\u1ef1 h\u1ecdc, r\u00e8n luy\u1ec7n \u0111\u1ec3 n\u00e2ng cao ki\u1ebfn th\u1ee9c, tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n t\u1eeb \u0111\u00f3 d\u1ec5 d\u00e0ng t\u1ef1 nghi\u00ean c\u1ee9u \u0111\u1ec3 gi\u1ea3i quy\u1ebft nh\u1eefng v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh trong th\u1ef1c t\u1ebf c\u00f4ng vi\u1ec7c.<\/span><\/p>\n <\/p>\n <\/p>\n Hi\u1ec7n nay \u1edf Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 h\u01a1n 100 c\u00f4ng ty cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n. Trong b\u1ed1i c\u1ea3nh to\u00e0n c\u1ea7u h\u00f3a v\u00e0 c\u00e1c cu\u1ed9c c\u00e1ch m\u1ea1ng v\u1ec1 c\u00f4ng nghi\u1ec7p, nhu c\u1ea7u v\u1ec1 c\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh nh\u01b0 k\u1ebf to\u00e1n hay ki\u1ec3m to\u00e1n \u0111ang kh\u00f4ng ng\u1eebng t\u0103ng l\u00ean.<\/span><\/p>\n T\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1c ng\u00e0nh kh\u00e1c, k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n c\u0169ng \u0111\u00f2i h\u1ecfi nh\u1eefng ki\u1ebfn th\u1ee9c \u0111\u1eb7c th\u00f9 v\u00e0 chuy\u00ean s\u00e2u. C\u00e1c k\u1ebf to\u00e1n vi\u00ean v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o v\u00f4 c\u00f9ng b\u00e0i b\u1ea3n v\u00e0 c\u1ea7n c\u00f3 nh\u1eefng ph\u1ea9m ch\u1ea5t c\u1ea7n thi\u1ebft. C\u00f9ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng c\u00e1c c\u00f4ng ty c\u0169ng nh\u01b0 nhu c\u1ea7u v\u1ec1 nh\u00e2n l\u1ef1c t\u0103ng l\u00ean, s\u1ebd kh\u00e1 d\u1ec5 d\u00e0ng cho c\u00e1c t\u00e2n c\u1eed nh\u00e2n ng\u00e0nh k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n t\u00ecm \u0111\u01b0\u1ee3c m\u1ed9t c\u00f4ng vi\u1ec7c \u0111\u00fang v\u1edbi chuy\u00ean ng\u00e0nh v\u00e0 th\u1ebf m\u1ea1nh c\u1ee7a h\u1ecd.<\/span><\/p>\n M\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c t\u1ea1i c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u lu\u00f4n kh\u1eaft khe v\u00e0 v\u00f4 c\u00f9ng chuy\u00ean nghi\u1ec7p. Nh\u01b0ng \u0111\u1ed5i l\u1ea1i b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c trang b\u1ecb m\u1ed9t kh\u1ed1i ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n, \u0111\u1ed3 s\u1ed9 t\u1eeb nh\u1eefng chuy\u00ean gia h\u00e0ng \u0111\u1ea7u trong l\u0129nh v\u1ef1c. Th\u00eam v\u00e0o \u0111\u00f3 c\u0169ng l\u00e0 c\u00e1c c\u01a1 h\u1ed9i \u0111\u1ec3 \u0111\u01b0\u1ee3c ti\u1ebfp c\u1eadn v\u1edbi nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p v\u00e0 c\u00f4ng ngh\u1ec7 h\u00e0ng \u0111\u1ea7u th\u1ebf gi\u1edbi.<\/span><\/p>\n C\u00e1c b\u1ea1n sinh vi\u00ean m\u1edbi theo h\u1ecdc ng\u00e0nh k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n th\u01b0\u1eddng s\u1ebd ngh\u0129 l\u00e0 c\u00f4ng vi\u1ec7c c\u1ee7a m\u00ecnh sau khi ra tr\u01b0\u1eddng l\u00e0 k\u1ebf to\u00e1n vi\u00ean ho\u1eb7c ki\u1ec3m to\u00e1n vi\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb n\u00e0o \u0111\u00f3. Tuy nhi\u00ean, k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng ng\u00e0nh \u0111em l\u1ea1i s\u1ef1 \u0111a d\u1ea1ng nh\u1ea5t v\u1ec1 l\u1ef1a ch\u1ecdn ngh\u1ec1 nghi\u1ec7p cho c\u00e1c b\u1ea1n. Ngo\u00e0i c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u00e1c b\u1ea1n c\u00f2n c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn c\u00e1c h\u01b0\u1edbng \u0111i kh\u00e1c nh\u01b0: ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, t\u01b0 v\u1ea5n kinh doanh, qu\u1ea3n tr\u1ecb r\u1ee7i ro,…<\/span><\/p>\n <\/p>\n <\/p>\n Sinh vi\u00ean h\u1ecdc ng\u00e0nh k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n sau khi t\u1ed1t nghi\u1ec7p c\u00f3 th\u1ec3 l\u00e0m c\u00e1c v\u1ecb tr\u00ed nh\u01b0: chuy\u00ean vi\u00ean ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, thu\u1ebf, giao d\u1ecbch ng\u00e2n h\u00e0ng, ki\u1ec3m to\u00e1n vi\u00ean, th\u1ee7 qu\u1ef9, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh,… t\u1ea1i c\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi l\u0129nh v\u1ef1c, trong c\u01a1 quan qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc, c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c l\u0129nh v\u1ef1c c\u00f4ng, c\u00e1c t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn, phi ch\u00ednh ph\u1ee7, ng\u00e2n h\u00e0ng,…\u00a0<\/span><\/p>\n Sau khi l\u00e0m m\u1ed9t th\u1eddi gian v\u00e0 \u0111\u00e3 c\u00f3 kinh nghi\u1ec7m, th\u00ec c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 l\u00ean l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng, tr\u01b0\u1eddng ph\u00f2ng k\u1ebf to\u00e1n, gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh, qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u1edf c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p trong nh\u00e0 n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf, nghi\u00ean c\u1ee9u vi\u00ean, gi\u1ea3ng vi\u00ean; thanh tra kinh t\u1ebf.<\/span><\/p>\n <\/p>\n M\u1ee9c l\u01b0\u01a1ng cho sinh vi\u00ean m\u1edbi ra tr\u01b0\u1eddng dao \u0111\u1ed9ng t\u1eeb 6-8 tri\u1ec7u. \u0110\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi c\u00f3 tr\u00ecnh \u0111\u1ed9 ti\u1ebfng anh ho\u1eb7c c\u00e1c k\u1ef9 n\u0103ng \u0111\u1eb7c bi\u1ec7t th\u00ec m\u1ee9c l\u01b0\u01a1ng n\u00e0y c\u00f3 th\u1ec3 s\u1ebd cao h\u01a1n n\u1eefa t\u00f9y v\u00e0o n\u0103ng l\u1ef1c c\u1ee7a b\u1ea1n.<\/span><\/p>\n <\/p>\n M\u1ee9c l\u01b0\u01a1ng cho chuy\u00ean vi\u00ean k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n \u0111\u00e3 c\u00f3 kinh nghi\u1ec7m s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o kh\u1ea3 n\u0103ng c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n v\u00e0 m\u1ee9c \u0111\u00e3i ng\u1ed9 c\u1ee7a c\u00f4ng ty t\u1eeb 15-25 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n <\/p>\n Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng t\u1ed5ng h\u1ee3p v\u1ec1 ng\u00e0nh k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n d\u00e0nh cho nh\u1eefng th\u00ed sinh y\u00eau th\u00edch v\u00e0 mong mu\u1ed1n l\u1ef1a ch\u1ecdn theo \u0111u\u1ed5i ng\u00e0nh h\u1ecdc n\u00e0y. M\u1ecdi th\u00f4ng tin th\u1eafc m\u1eafc hay sai s\u00f3t v\u1ec1 b\u00e0i vi\u1ebft, xin li\u00ean h\u1ec7 v\u1ec1 Ph\u00f2ng tuy\u1ec3n sinh \u0110\u1ea1i h\u1ecdc Th\u00e0nh \u0110\u00f4ng \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 gi\u1ea3i \u0111\u00e1p.<\/span><\/p>\n <\/p>\nNg\u00e0nh k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n l\u00e0 g\u00ec?<\/span><\/h1>\n
– K\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chia th\u00e0nh hai lo\u1ea1i:<\/span><\/h3>\n
\u00a0\u00a0+ K\u1ebf to\u00e1n c\u00f4ng: L\u00e0 k\u1ebf to\u00e1n t\u1ea1i nh\u1eefng \u0111\u01a1n v\u1ecb ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng c\u00f3 t\u00ednh ch\u1ea5t kinh doanh, kh\u00f4ng l\u1ea5y l\u1ee3i nhu\u1eadn l\u00e0m m\u1ee5c \u0111\u00edch ho\u1ea1t \u0111\u1ed9ng, g\u1ed3m c\u00e1c t\u1ed5 ch\u1ee9c \u0111o\u00e0n th\u1ec3 x\u00e3 h\u1ed9i, c\u00e1c t\u1ed5 ch\u1ee9c nh\u00e0 n\u01b0\u1edbc,…<\/span><\/h4>\n
\u00a0\u00a0+ K\u1ebf to\u00e1n doanh nghi\u1ec7p: L\u00e0 lo\u1ea1i k\u1ebf to\u00e1n \u1edf c\u00e1c doanh nghi\u1ec7p, ho\u1ea1t \u0111\u1ed9ng v\u1edbi m\u1ee5c ti\u00eau ch\u00ednh l\u00e0 kinh doanh sinh l\u1eddi.<\/span><\/h4>\n
Ng\u00e0nh k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n h\u1ecdc g\u00ec?<\/span><\/h1>\n
T\u1ea1i sao ng\u00e0nh k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n lu\u00f4n \u201chot\u201d?<\/span><\/h3>\n
– <\/span>Do nhu c\u1ea7u kh\u00f4ng ng\u1eebng t\u0103ng l\u00ean<\/b><\/h4>\n
– Do t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9 c\u1ee7a ng\u00e0nh k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n<\/b><\/h4>\n
– Do ch\u1ea5t l\u01b0\u1ee3ng \u0111\u00e0o t\u1ea1o nh\u00e2n l\u1ef1c cao<\/b><\/h4>\n
– Do c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m cao<\/b><\/h4>\n
Ng\u00e0nh k\u1ebf to\u00e1n ra tr\u01b0\u1eddng l\u00e0m g\u00ec? L\u00e0m \u1edf \u0111\u00e2u?<\/span><\/h1>\n
M\u1ee9c l\u01b0\u01a1ng c\u1ee7a ng\u00e0nh k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n<\/span><\/h1>\n