/* Kế toán Thái Sơn – trang kiến thức kế toán, thuế */
:root{
  --bg:#f6f7fb; --paper:#fff; --ink:#152033; --muted:#5b6678; --line:#dde3ec; --rule:#eef1f6; --chip:#eaf0f8;
  --brand:#1d3f73; --brand-2:#14305a; --accent:#c0261e; --r:12px;
  --shadow:0 1px 2px rgba(16,24,40,.05),0 6px 20px rgba(16,24,40,.06);
  --f:"Be Vietnam Pro","Segoe UI",Arial,sans-serif;
}
@media (prefers-color-scheme: dark){:root:not([data-theme="light"]){
  --bg:#0e141c; --paper:#151e29; --ink:#e3e9f1; --muted:#9aa7b7; --line:#283444; --rule:#1d2733; --chip:#1d2a3a;
  --brand:#8db6ea; --brand-2:#0c1d33; --accent:#ef6b62; --shadow:none; color-scheme:dark}}
:root[data-theme="dark"]{
  --bg:#0e141c; --paper:#151e29; --ink:#e3e9f1; --muted:#9aa7b7; --line:#283444; --rule:#1d2733; --chip:#1d2a3a;
  --brand:#8db6ea; --brand-2:#0c1d33; --accent:#ef6b62; --shadow:none; color-scheme:dark}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;background:var(--bg);color:var(--ink);font:16px/1.7 var(--f)}
a{color:var(--brand)}
img{max-width:100%;height:auto}
.wrap{max-width:1160px;margin:0 auto;padding:0 16px}
h1,h2,h3{line-height:1.25;margin:0;text-wrap:balance}
p{margin:0}
:focus-visible{outline:3px solid #e0a82e;outline-offset:2px}

/* đầu trang */
header.top{position:sticky;top:0;z-index:10;background:color-mix(in srgb,var(--bg) 90%,transparent);backdrop-filter:blur(8px);border-bottom:1px solid var(--line)}
.nav{display:flex;align-items:center;gap:18px;height:60px}
.logo{display:flex;align-items:center;gap:10px;text-decoration:none;color:var(--ink);font-weight:800;white-space:nowrap}
.logo i{display:grid;place-items:center;width:34px;height:34px;border-radius:9px;background:#1d3f73;color:#fff;font-style:normal;font-size:13px}
.nav nav{display:flex;gap:16px;margin-left:auto;font-size:14px;overflow:hidden}
.nav nav a{color:var(--muted);text-decoration:none;font-weight:500;white-space:nowrap}
.nav nav a:hover{color:var(--ink)}
.tim-nut{border:1.5px solid var(--line);border-radius:999px;padding:6px 14px;font-size:14px;font-weight:600;text-decoration:none;color:var(--ink);background:var(--paper);white-space:nowrap}
@media (max-width:1000px){.nav nav{display:none}.tim-nut{margin-left:auto}}

/* trang chủ */
.hero{display:grid;grid-template-columns:minmax(0,1.3fr) minmax(0,1fr);gap:40px;padding:56px 0 30px;align-items:start}
.hero .nho{font-size:13px;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:var(--accent)}
.hero h1{font-size:clamp(30px,4.4vw,48px);font-weight:800;letter-spacing:-.02em;margin:12px 0 14px}
.hero h1 em{font-style:normal;color:var(--brand)}
.hero .dan{color:var(--muted);font-size:17px;max-width:60ch}
.o-tim{display:flex;gap:8px;margin:24px 0 16px;max-width:620px}
.o-tim input{flex:1;min-width:0;font:inherit;padding:12px 16px;border:1.5px solid var(--line);border-radius:10px;background:var(--paper);color:var(--ink)}
.o-tim button{font:700 15px var(--f);padding:12px 20px;border:0;border-radius:10px;background:#1d3f73;color:#fff;cursor:pointer}
.the-nhanh{display:flex;flex-wrap:wrap;gap:8px}
.the-nhanh a{font-size:14px;font-weight:600;padding:7px 14px;border-radius:999px;background:var(--chip);text-decoration:none}
.o-lich{background:var(--paper);border:1px solid var(--line);border-radius:var(--r);padding:20px;box-shadow:var(--shadow);scroll-margin-top:80px}
.o-lich table{width:100%;border-collapse:collapse;margin:10px 0;font-size:14px}
.o-lich td{padding:8px 0;border-bottom:1px solid var(--rule);vertical-align:top}
.o-lich td:last-child{text-align:right;font-weight:600;padding-left:12px}
.o-lich p{font-size:13px;color:var(--muted)}
@media (max-width:900px){.hero{grid-template-columns:1fr;gap:24px;padding-top:32px}}
section{padding:28px 0}
.tieu-de-muc,.tieu-de-trang{font-size:clamp(24px,3vw,32px);font-weight:800;margin-bottom:18px}
.tieu-de-trang{margin-top:24px}
.xem-them{margin-top:16px;font-weight:600}

/* chuyên mục */
.luoi-cm{display:grid;grid-template-columns:repeat(auto-fill,minmax(210px,1fr));gap:12px}
.the-cm{display:grid;gap:4px;align-content:start;background:var(--paper);border:1px solid var(--line);border-left:4px solid var(--c);border-radius:var(--r);padding:16px;text-decoration:none;color:var(--ink);transition:transform .15s}
.the-cm:hover{transform:translateY(-2px)}
.the-cm .bieu-tuong{font-size:24px}
.the-cm b{font-size:16px}
.the-cm span:not(.bieu-tuong){font-size:13.5px;color:var(--muted);line-height:1.5}
.the-cm em{font-style:normal;font-size:12.5px;font-weight:700;color:var(--c)}
.dau-cm{display:flex;gap:16px;align-items:center;background:var(--paper);border:1px solid var(--line);border-top:4px solid var(--c);border-radius:var(--r);padding:22px;margin:20px 0 22px}
.dau-cm .bieu-tuong{font-size:40px}
.dau-cm h1{font-size:clamp(24px,3vw,34px)}
.dau-cm p{color:var(--muted)}
.dem{font-size:13.5px;font-weight:600;color:var(--muted);margin-top:4px}

/* thẻ bài */
.luoi-bai{display:grid;grid-template-columns:repeat(auto-fill,minmax(300px,1fr));gap:14px}
.the-bai{display:grid;gap:8px;align-content:start;background:var(--paper);border:1px solid var(--line);border-radius:var(--r);padding:18px;text-decoration:none;color:var(--ink);box-shadow:var(--shadow);transition:transform .15s}
.the-bai:hover{transform:translateY(-2px)}
.the-bai h3{font-size:17px}
.the-bai p{font-size:14.5px;color:var(--muted);line-height:1.55}
.cm{justify-self:start;font-size:12px;font-weight:700;padding:2px 10px;border-radius:999px;color:var(--c);background:color-mix(in srgb,var(--c) 12%,transparent)}
.ngay{font-size:12.5px;color:var(--muted)}
.trong{color:var(--muted)}

/* bài viết */
.duong-dan{font-size:13.5px;color:var(--muted);padding-top:18px}
.duong-dan a{color:var(--muted)}
.bai header{display:grid;gap:10px;padding:18px 0 22px;border-bottom:1px solid var(--line);max-width:860px}
.bai h1{font-size:clamp(26px,3.6vw,38px);font-weight:800;letter-spacing:-.015em}
.tom-tat{font-size:18px;color:var(--muted)}
.bai-luoi{display:grid;grid-template-columns:240px minmax(0,1fr);gap:40px;padding-top:24px;align-items:start}
.bai-luoi>.noi-dung:only-child{grid-column:1/-1;max-width:860px}
.muc-luc{position:sticky;top:80px;font-size:14px;background:var(--paper);border:1px solid var(--line);border-radius:var(--r);padding:14px 16px}
.muc-luc ul{margin:8px 0 0;padding-left:0;list-style:none;display:grid;gap:6px}
.muc-luc a{color:var(--muted);text-decoration:none}
.muc-luc a:hover{color:var(--ink)}
.noi-dung{max-width:760px}
.noi-dung h2{font-size:22px;margin:30px 0 10px;scroll-margin-top:80px}
.noi-dung h3{font-size:18px;margin:22px 0 8px}
.noi-dung p{margin:0 0 14px}
.noi-dung ul,.noi-dung ol{margin:0 0 14px;padding-left:22px}
.noi-dung li{margin:4px 0}
.noi-dung blockquote{margin:16px 0;padding:12px 16px;border-left:4px solid var(--brand);background:var(--chip);border-radius:0 8px 8px 0}
.noi-dung blockquote p{margin:0}
.noi-dung code{font-size:.92em;background:var(--chip);padding:1px 6px;border-radius:5px}
.bang{overflow-x:auto;margin:0 0 16px}
.noi-dung table{border-collapse:collapse;min-width:100%;font-size:14.5px;background:var(--paper)}
.noi-dung th,.noi-dung td{border:1px solid var(--line);padding:8px 10px;text-align:left;vertical-align:top}
.noi-dung th{background:var(--chip)}
.can-cu{margin-top:26px;padding:16px 18px;background:var(--paper);border:1px solid var(--line);border-radius:var(--r);font-size:14.5px}
.can-cu ul{margin:6px 0 0}
.mien-tru{margin-top:18px !important;font-size:13.5px;color:var(--muted)}
.hoi{margin-top:16px;padding:14px 18px;border-radius:var(--r);background:color-mix(in srgb,var(--accent) 8%,var(--paper));border:1px solid color-mix(in srgb,var(--accent) 30%,var(--line))}
.lien-quan h2{font-size:22px;margin-bottom:14px}
@media (max-width:900px){.bai-luoi{grid-template-columns:1fr}.muc-luc{position:static}}

/* liên hệ, chân trang */
.dai-lien-he{display:flex;justify-content:space-between;align-items:center;gap:20px;flex-wrap:wrap;background:#14305a;color:#fff;border-radius:16px;padding:30px;margin:20px 0 10px}
.dai-lien-he p{color:#c7d4e6}
.nut{display:inline-block;background:#c0261e;color:#fff;font-weight:700;padding:12px 20px;border-radius:10px;text-decoration:none}
footer{margin-top:40px;border-top:1px solid var(--line);background:var(--paper)}
.chan{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px;padding-top:28px;padding-bottom:20px;font-size:14px}
.chan p{color:var(--muted);margin-top:6px}
.ban-quyen{font-size:13px;color:var(--muted);padding-bottom:24px}
@media (max-width:760px){.chan{grid-template-columns:1fr}}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}.the-bai,.the-cm{transition:none}}

/* Kế toán Hoàng Nam (www.hoangnamsoft.com/kien-thuc): màu, logo theo trang chính */
:root{--brand:#1f4e79;--brand-2:#173b5c}
@media (prefers-color-scheme: dark){:root:not([data-theme="light"]){--brand:#7fb0e0;--brand-2:#0d2236}}
:root[data-theme="dark"]{--brand:#7fb0e0;--brand-2:#0d2236}
.logo i{border-radius:50%;background:#1f4e79}
.tac-gia a{color:inherit}
.hn-pm{margin-top:14px;display:flex;justify-content:space-between;align-items:center;gap:14px;flex-wrap:wrap;padding:16px 18px;border-radius:var(--r);background:color-mix(in srgb,var(--brand) 7%,var(--paper));border:1px solid color-mix(in srgb,var(--brand) 28%,var(--line))}
.hn-pm p{color:var(--muted);font-size:14.5px;margin-top:2px}
.hn-pm .nut{padding:10px 16px;font-size:14.5px;white-space:nowrap}
.dai-lien-he.pm{background:#1f4e79}