/* chedo.ketoanthue.net — thiết kế theo Stitch "Che Do Ke Toan"
   nền giấy ấm + xanh lục sẫm + vàng đồng, một font Be Vietnam Pro */
:root {
  --paper: #f7f6f2;
  --card: #fffefb;
  --ink: #1e2a26;
  --muted: #5c6862;
  --green: #0b6e4f;
  --green-dark: #084d38;
  --green-soft: #e7f0ec;
  --gold: #b8842f;
  --gold-soft: #f6ecd9;
  --line: #e4e1d5;
  --radius: 8px;
}
* { box-sizing: border-box; }
html { scroll-behavior: smooth; scroll-padding-top: 84px; }
body {
  margin: 0;
  background: var(--paper);
  color: var(--ink);
  font-family: "Be Vietnam Pro", system-ui, -apple-system, "Segoe UI", sans-serif;
  font-size: 17px;
  line-height: 1.75;
}
a { color: var(--green); text-decoration: none; }
a:hover { text-decoration: underline; }

/* ===== header ===== */
.site-header {
  position: sticky; top: 0; z-index: 50;
  background: rgba(247, 246, 242, 0.96);
  backdrop-filter: blur(6px);
  border-bottom: 1px solid var(--line);
}
.header-in {
  max-width: 1280px; margin: 0 auto; padding: 10px 20px;
  display: flex; align-items: center; gap: 22px; flex-wrap: wrap;
}
.logo { display: flex; flex-direction: column; line-height: 1.2; }
.logo b { color: var(--green); font-size: 19px; font-weight: 700; white-space: nowrap; }
.logo span { font-size: 12.5px; color: var(--muted); }
.main-nav { display: flex; gap: 4px; flex-wrap: wrap; }
.main-nav a {
  padding: 7px 12px; border-radius: var(--radius);
  font-size: 15px; font-weight: 500; color: var(--ink);
}
.main-nav a:hover { background: var(--green-soft); text-decoration: none; }
.main-nav a.on { color: var(--green); font-weight: 700; background: var(--green-soft); }
/* thanh chọn chế độ kế toán */
.regime-tabs { display: flex; gap: 6px; flex-wrap: wrap; }
.regime-tabs a {
  display: flex; flex-direction: column; line-height: 1.25;
  padding: 5px 13px; border: 1px solid var(--line); border-radius: var(--radius);
  background: #fff; color: var(--ink); min-width: 96px;
}
.regime-tabs a b { font-size: 14px; color: var(--green-dark); }
.regime-tabs a span { font-size: 11.5px; color: var(--muted); }
.regime-tabs a:hover { border-color: var(--green); text-decoration: none; }
.regime-tabs a.on { background: var(--green); border-color: var(--green); }
.regime-tabs a.on b { color: #fff; }
.regime-tabs a.on span { color: #cfe0d8; }
.header-sub { border-top: 1px solid var(--line); background: #fdfcf8; }
.header-sub .header-in { padding: 5px 20px; }
.regime-label { font-size: 13px; font-weight: 600; color: var(--gold); white-space: nowrap; }

/* thẻ chế độ trên hub */
.regime-grid { grid-template-columns: repeat(auto-fit, minmax(260px, 1fr)); }
.regime-card {
  background: var(--card); border: 1px solid var(--line); border-radius: 12px;
  padding: 24px 22px; display: flex; flex-direction: column; gap: 8px; color: var(--ink);
}
.regime-card:hover { border-color: var(--green); box-shadow: 0 6px 18px rgba(11, 110, 79, 0.10); text-decoration: none; }
.regime-card .rc-so {
  align-self: flex-start; font-size: 13px; font-weight: 700; color: var(--gold);
  background: var(--gold-soft); border-radius: 14px; padding: 2px 12px;
}
.regime-card b { font-size: 18.5px; color: var(--green-dark); line-height: 1.35; }
.regime-card .rc-doi-tuong { font-size: 14.5px; color: var(--muted); }
.regime-card .rc-stat { font-size: 13.5px; color: var(--green); font-weight: 600; margin-top: auto; }

.search-box { position: relative; margin-left: auto; min-width: 230px; flex: 0 1 320px; }
.search-box input {
  width: 100%; padding: 9px 14px 9px 38px;
  border: 1px solid var(--line); border-radius: 24px;
  background: #fff; font: inherit; font-size: 15px; color: var(--ink);
}
.search-box input:focus { outline: 2px solid var(--green); border-color: var(--green); }
.search-box .ico {
  position: absolute; left: 13px; top: 50%; transform: translateY(-50%);
  color: var(--muted); pointer-events: none; font-size: 15px;
}
.search-results {
  position: absolute; top: calc(100% + 6px); left: 0; right: 0; z-index: 60;
  background: #fff; border: 1px solid var(--line); border-radius: var(--radius);
  box-shadow: 0 10px 30px rgba(30, 42, 38, 0.12);
  max-height: 420px; overflow-y: auto; display: none;
}
.search-results.show { display: block; }
.search-results a {
  display: block; padding: 9px 14px; border-bottom: 1px solid var(--line);
  font-size: 15px; color: var(--ink);
}
.search-results a:last-child { border-bottom: 0; }
.search-results a:hover, .search-results a.sel { background: var(--green-soft); text-decoration: none; }
.search-results a small { color: var(--muted); display: block; font-size: 12.5px; }
.search-results .sr-empty { padding: 12px 14px; color: var(--muted); font-size: 14px; }

/* ===== khung trang ===== */
.wrap { max-width: 1280px; margin: 0 auto; padding: 26px 20px 60px; }
.layout { display: grid; grid-template-columns: 265px minmax(0, 1fr); gap: 30px; }
.layout.with-toc { grid-template-columns: 265px minmax(0, 1fr) 225px; }
.content { min-width: 0; }
.breadcrumb { font-size: 14px; color: var(--muted); margin-bottom: 14px; }
.breadcrumb a { color: var(--muted); }
.breadcrumb a:hover { color: var(--green); }

/* ===== sidebar ===== */
.sidebar { font-size: 14.5px; }
.side-sticky { position: sticky; top: 78px; max-height: calc(100vh - 95px); overflow-y: auto; padding-right: 6px; }
.side-group { margin-bottom: 6px; }
.side-group > summary {
  cursor: pointer; font-weight: 700; font-size: 13.5px; color: var(--muted);
  text-transform: uppercase; letter-spacing: 0.03em;
  padding: 7px 8px; border-radius: 6px; list-style: none;
}
.side-group > summary::-webkit-details-marker { display: none; }
.side-group > summary:before { content: "▸ "; color: var(--gold); }
.side-group[open] > summary:before { content: "▾ "; }
.side-group a {
  display: block; padding: 4px 8px 4px 22px; border-radius: 6px;
  color: var(--ink); white-space: nowrap; overflow: hidden; text-overflow: ellipsis;
}
.side-group a b { color: var(--gold); font-weight: 600; margin-right: 4px; }
.side-group a:hover { background: var(--green-soft); text-decoration: none; }
.side-group a.on { background: var(--green); color: #fff; }
.side-group a.on b { color: #ffd98a; }

/* ===== mục lục phải ===== */
.toc { font-size: 13.5px; }
.toc .side-sticky { border-left: 1px solid var(--line); padding-left: 14px; }
.toc h4 { margin: 0 0 8px; font-size: 12.5px; text-transform: uppercase; color: var(--muted); letter-spacing: 0.04em; }
.toc a { display: block; padding: 3px 0; color: var(--muted); }
.toc a:hover { color: var(--green); }
.toc .box { margin-top: 20px; background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); padding: 12px 14px; }
.toc .box a { color: var(--green); }

/* ===== nội dung văn bản ===== */
.doc h1 { font-size: 30px; line-height: 1.3; margin: 4px 0 6px; color: var(--green-dark); }
.doc h1 .so-tk { color: var(--gold); }
.doc .sub-title { color: var(--muted); font-size: 15px; margin-bottom: 18px; }
.doc h2 {
  font-size: 21px; color: var(--green-dark); margin: 34px 0 12px;
  padding-bottom: 8px; border-bottom: 2px solid var(--green-soft);
}
.doc h2 .num {
  display: inline-flex; align-items: center; justify-content: center;
  width: 28px; height: 28px; margin-right: 9px; border-radius: 50%;
  background: var(--green); color: #fff; font-size: 15px; vertical-align: -4px;
}
.doc h3 { font-size: 17.5px; color: var(--green-dark); margin: 26px 0 8px; }
.doc h4.sub { font-size: 16.5px; margin: 22px 0 6px; color: var(--ink); }
.doc h4.sub .stt { color: var(--gold); font-weight: 700; margin-right: 2px; }
.doc p { margin: 10px 0; text-align: justify; }
.doc ul { margin: 8px 0; padding-left: 24px; }
.doc li { margin: 5px 0; text-align: justify; }
.doc p.label { font-weight: 700; color: var(--green-dark); margin-top: 18px; }

/* chip tài khoản cấp 2 */
.chips { display: flex; flex-wrap: wrap; gap: 8px; margin: 14px 0 4px; }
.chip {
  background: var(--card); border: 1px solid var(--line); border-radius: 20px;
  padding: 5px 13px; font-size: 14px; color: var(--ink); white-space: nowrap;
}
.chip b { color: var(--gold); margin-right: 5px; }
.chip.link:hover { border-color: var(--green); background: var(--green-soft); text-decoration: none; }

/* khối định khoản */
.dinh-khoan {
  background: var(--card); border: 1px solid var(--line); border-left: 4px solid var(--green);
  border-radius: var(--radius); padding: 10px 16px; margin: 12px 0;
}
.dinh-khoan p { margin: 4px 0; text-align: left; }
.dinh-khoan p.dk-co { padding-left: 34px; }
.dinh-khoan p a { font-weight: 600; }

/* bảng chữ T kết cấu tài khoản */
.t-account { display: grid; grid-template-columns: 1fr 1fr; gap: 0; margin: 14px 0; border: 1px solid var(--line); border-radius: var(--radius); overflow: hidden; background: var(--card); }
.t-account .t-col { padding: 12px 16px; }
.t-account .t-col + .t-col { border-left: 1px solid var(--line); }
.t-account .t-head { font-weight: 700; color: var(--green-dark); border-bottom: 2px solid var(--green); padding-bottom: 6px; margin-bottom: 8px; }
.t-account ul { margin: 0; padding-left: 18px; }
.t-account li { font-size: 15.5px; margin: 6px 0; }
.t-du { margin: 0 0 14px; border: 1px solid var(--line); border-top: 0; background: var(--gold-soft); border-radius: 0 0 var(--radius) var(--radius); padding: 8px 16px; font-size: 15.5px; }
.t-du b { color: var(--gold); }

/* bảng dữ liệu */
.tbl-wrap { overflow-x: auto; margin: 14px 0; border: 1px solid var(--line); border-radius: var(--radius); background: var(--card); }
table.doc-tbl { border-collapse: collapse; width: 100%; font-size: 15px; }
table.doc-tbl th {
  background: var(--green); color: #fff; text-align: left;
  padding: 8px 12px; font-weight: 600; white-space: nowrap;
}
table.doc-tbl td { border-top: 1px solid var(--line); padding: 7px 12px; vertical-align: top; text-align: left; }
table.doc-tbl tr:nth-child(even) td { background: #faf9f4; }

/* ===== trang chủ ===== */
.hero { text-align: center; padding: 46px 16px 34px; }
.hero h1 { font-size: 38px; margin: 0 0 4px; color: var(--green-dark); line-height: 1.25; }
.hero .tt-so { color: var(--green); }
.hero p.desc { max-width: 640px; margin: 12px auto 26px; color: var(--muted); font-size: 17px; }
.hero-search { max-width: 640px; margin: 0 auto; position: relative; }
.hero-search input {
  width: 100%; padding: 16px 130px 16px 48px; font: inherit; font-size: 16.5px;
  border: 2px solid var(--green); border-radius: 32px; background: #fff;
}
.hero-search input:focus { outline: 3px solid var(--green-soft); }
.hero-search .ico { position: absolute; left: 18px; top: 50%; transform: translateY(-50%); color: var(--muted); }
.hero-search button {
  position: absolute; right: 6px; top: 6px; bottom: 6px;
  border: 0; background: var(--green); color: #fff; font: inherit; font-weight: 600;
  padding: 0 24px; border-radius: 26px; cursor: pointer;
}
.hero-search button:hover { background: var(--green-dark); }
.hero-search .search-results { text-align: left; }
.quick-chips { margin-top: 18px; display: flex; gap: 8px; justify-content: center; flex-wrap: wrap; font-size: 14px; color: var(--muted); align-items: center; }
.quick-chips a {
  background: #fff; border: 1px solid var(--line); border-radius: 18px;
  padding: 4px 13px; color: var(--green); font-weight: 600;
}
.quick-chips a:hover { border-color: var(--green); background: var(--green-soft); text-decoration: none; }

.card-grid { display: grid; grid-template-columns: repeat(auto-fit, minmax(210px, 1fr)); gap: 16px; margin: 26px 0; }
.nav-card {
  background: var(--card); border: 1px solid var(--line); border-radius: 12px;
  padding: 22px 18px; text-align: center; color: var(--ink); display: block;
}
.nav-card:hover { border-color: var(--green); box-shadow: 0 6px 18px rgba(11, 110, 79, 0.10); text-decoration: none; }
.nav-card .ic { font-size: 26px; display: block; margin-bottom: 10px; }
.nav-card b { color: var(--green-dark); font-size: 16.5px; display: block; margin-bottom: 5px; }
.nav-card span { font-size: 13.5px; color: var(--muted); }

.home-section { margin: 40px 0; }
.home-section > h2 { font-size: 23px; color: var(--green-dark); margin-bottom: 16px; }
.loai-row {
  background: var(--card); border: 1px solid var(--line); border-radius: var(--radius);
  padding: 13px 18px; margin-bottom: 10px;
  display: flex; gap: 14px; align-items: baseline; flex-wrap: wrap;
}
.loai-row .loai-ten { font-weight: 700; color: var(--green-dark); min-width: 250px; font-size: 15.5px; }
.loai-row .tk-list { display: flex; flex-wrap: wrap; gap: 6px; }
.loai-row .tk-list a {
  font-size: 13.5px; padding: 2px 10px; border-radius: 14px;
  background: var(--green-soft); color: var(--green-dark); font-weight: 600;
}
.loai-row .tk-list a:hover { background: var(--green); color: #fff; text-decoration: none; }

.info-cols { display: grid; grid-template-columns: repeat(auto-fit, minmax(240px, 1fr)); gap: 16px; }
.info-cols .box { background: var(--card); border: 1px solid var(--line); border-radius: 12px; padding: 18px 20px; }
.info-cols .box b { color: var(--green-dark); display: block; margin-bottom: 6px; }
.info-cols .box p { margin: 0; font-size: 15px; color: var(--muted); }

/* tải về */
.dl-list { display: grid; grid-template-columns: repeat(auto-fit, minmax(280px, 1fr)); gap: 14px; }
.dl-item {
  display: flex; gap: 14px; align-items: center;
  background: var(--card); border: 1px solid var(--line); border-radius: 12px;
  padding: 16px 18px; color: var(--ink);
}
.dl-item:hover { border-color: var(--green); box-shadow: 0 6px 18px rgba(11, 110, 79, 0.10); text-decoration: none; }
.dl-item .dl-ico {
  width: 40px; height: 40px; border-radius: 50%; background: var(--green);
  color: #fff; display: flex; align-items: center; justify-content: center; font-size: 19px; flex: none;
}
.dl-item b { color: var(--green-dark); }
.dl-item .dl-sub { font-size: 13.5px; color: var(--muted); }
.dl-chip {
  background: var(--green) !important; color: #fff !important; border-color: var(--green) !important;
  font-weight: 600;
}
.dl-chip:hover { background: var(--green-dark) !important; }

/* điều hướng trước/sau */
.prev-next { display: flex; justify-content: space-between; gap: 14px; margin-top: 38px; font-size: 15px; }
.prev-next a {
  background: var(--card); border: 1px solid var(--line); border-radius: var(--radius);
  padding: 10px 16px; max-width: 46%;
}
.prev-next a:hover { border-color: var(--green); text-decoration: none; }
.prev-next .nn { display: block; font-size: 12.5px; color: var(--muted); }

/* hộp ghi chú nguồn */
.note-src {
  margin-top: 40px; padding: 12px 16px; border-radius: var(--radius);
  background: var(--gold-soft); border: 1px solid #ecd9b4; font-size: 14px; color: #6b5119;
}

/* ===== footer ===== */
.site-footer { background: var(--green-dark); color: #cfe0d8; margin-top: 30px; }
.footer-in { max-width: 1280px; margin: 0 auto; padding: 30px 20px; text-align: center; font-size: 14px; }
.footer-in b { color: #fff; display: block; font-size: 16px; margin-bottom: 6px; }
.footer-in a { color: #ffd98a; }

/* trang phụ lục: nội dung + mục lục phải */
.pl-layout { grid-template-columns: minmax(0, 1fr) 250px; }
.pl-layout .toc a { white-space: nowrap; overflow: hidden; text-overflow: ellipsis; }
@media (max-width: 1080px) {
  .pl-layout { grid-template-columns: minmax(0, 1fr); }
}

/* ===== responsive ===== */
@media (max-width: 1080px) {
  .layout.with-toc { grid-template-columns: 245px minmax(0, 1fr); }
  .toc { display: none; }
}
@media (max-width: 820px) {
  body { overflow-x: clip; }
  .regime-label { white-space: normal; }
  .layout, .layout.with-toc, .pl-layout { grid-template-columns: minmax(0, 1fr); }
  .sidebar { order: 2; margin-top: 30px; }
  .side-sticky { position: static; max-height: none; }
  .content { order: 1; }
  .hero h1 { font-size: 27px; }
  .t-account { grid-template-columns: 1fr; }
  .t-account .t-col + .t-col { border-left: 0; border-top: 1px solid var(--line); }
  .header-in { gap: 10px; }
  .search-box { flex-basis: 100%; order: 3; margin-left: 0; }
  .doc h1 { font-size: 24px; }
}