<p>The company</p><p>My client is a USA Retail company with worldwide business growth. They are currently looking for a AR accountant for Revenue checking & Analysis, customer master data maintenance, AR process improvement etc,</p><p>The Role</p><p>The responsibilities of the successful Accounts Receivable Officer will include:</p><ul><li>Manage receivable accounts. Calculate and book revenue and cost of sales and input journal entries. Maintain and update variant working papers.</li><li>Communicate with external landlords and clients regarding sales reconciliation and tax invoice issue.</li><li>Overdue Receivable follow-up (including calculation of bad debt and make provison);</li><li>AR reporting (AR aging report, sales analysis report and so on);</li><li>AR process continuous improvement;</li><li>ad hoc tasks assigned by line manager;</li></ul><p>Your Skills & Experience</p><ul><li>Bachelor degree or above, major in Finance/Accounting or relevant.</li><li>Over 10 years work experience with at least 5 years in AR l module.</li><li>Experience in designing and implementing credit management solutions for different customers is preferred.</li><li>Qualification on the finance & accounting knowledges.</li><li>Skilled PC- know-how (Microsoft Office/ERP), SAP user is preferred.</li><li>Excellent reading, writing and speaking in English (CET6)</li></ul><p>What's on offer?</p><ul><li>A dynamic role with a growth-focused company.</li><li>Exciting opportunities to broaden your career through ongoing training.</li><li>Exposure to a variety of special projects to extend your skill set.</li></ul><p>This is a 6 -12 months project and immediately available candidates are more welcome.</p><p> </p><p><em>By clicking 'apply', you give your express consent that Robert Half may use your personal information to process your job application and to contact you from time to time for future employment opportunities. For further information on how Robert Half processes your personal information and how to access and correct your information, please read the Robert Half privacy notice https://www.roberthalf.cn/en/privacy-statement. Please do not submit any sensitive personal data to us in your resume (such as government ID numbers, ethnicity, gender, religion, marital status or trade union membership) as we do not collect your sensitive personal data at this time.</em></p><hr /><p>点击"申请"，即表示您明确同意 Robert Half 可以使用您的个人信息来处理您的工作申请，并不时与您联系以获得未来的就业机会。 如需进一步了解 Robert Half 如何处理您的个人信息以及如何访问和更正您的信息，请阅读 Robert Half 隐私声明<a href="https://nam02.safelinks.protection.outlook.com/?url=https://www.roberthalf.cn/en/privacy-statement&data=05|01|[email protected]|45960615caf741a897da08db12e2448b|16532572d5674d678727f12f7bb6aed3|0|0|638124535281002861|Unknown|TWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0=|3000|||&sdata=txey6FkFkoVyheBOucHzeYO1yTcFywlr7N4oX7M8axY=&reserved=0">https://www.roberthalf.cn/en/privacy-statement</a> 。请不要在您的简历中向我们提交任何敏感的个人数据（例如身份证号码、种族、性别、宗教、婚姻状况或工会会员身份），因为我们此时不收集您的敏感个人数据。</p><img src="https://counter.adcourier.com/TmF0YWxpZS5MaXUuOTEwMTkuMTA5MjFAcmhpY24uYXBsaXRyYWsuY29t.gif">
<p><strong>💼</strong><strong> Position Details:</strong></p><ul><li><strong>Role:</strong> Tax Accounting / Tax Compliance Specialist</li><li><strong>Location:</strong> Madang Road, Huangpu District, Shanghai</li><li><strong>Employment Type:</strong> Long-Term Contractor</li><li><strong>Team Dynamic:</strong> Join a vibrant, youthful team with over <strong>90 high-potential professionals</strong> driving innovation in retail finance</li></ul><p><strong>🔍</strong><strong> What You</strong><strong>'ll Do:</strong></p><ul><li>Oversee tax compliance processes and filings</li><li>Support day-to-day tax accounting operations</li><li>Collaborate with cross-functional teams to ensure regulatory accuracy</li><li>Provide expert insight to optimize tax efficiency</li></ul><p><strong>🎯</strong><strong> What We</strong><strong>'re Looking For:</strong></p><ul><li>Experience in <strong>retail finance</strong> or tax roles</li><li>Proficiency in Chinese tax regulations</li><li>Agile mindset and excellent analytical skills</li><li>Team-oriented attitude with proactive communication</li></ul><p><em>By clicking 'apply', you give your express consent that Robert Half may use your personal information to process your job application and to contact you from time to time for future employment opportunities. For further information on how Robert Half processes your personal information and how to access and correct your information, please read the Robert Half privacy notice https://www.roberthalf.cn/en/privacy-statement. Please do not submit any sensitive personal data to us in your resume (such as government ID numbers, ethnicity, gender, religion, marital status or trade union membership) as we do not collect your sensitive personal data at this time.</em></p><hr /><p>点击"申请"，即表示您明确同意 Robert Half 可以使用您的个人信息来处理您的工作申请，并不时与您联系以获得未来的就业机会。 如需进一步了解 Robert Half 如何处理您的个人信息以及如何访问和更正您的信息，请阅读 Robert Half 隐私声明<a href="https://nam02.safelinks.protection.outlook.com/?url=https://www.roberthalf.cn/en/privacy-statement&data=05|01|[email protected]|45960615caf741a897da08db12e2448b|16532572d5674d678727f12f7bb6aed3|0|0|638124535281002861|Unknown|TWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0=|3000|||&sdata=txey6FkFkoVyheBOucHzeYO1yTcFywlr7N4oX7M8axY=&reserved=0">https://www.roberthalf.cn/en/privacy-statement</a> 。请不要在您的简历中向我们提交任何敏感的个人数据（例如身份证号码、种族、性别、宗教、婚姻状况或工会会员身份），因为我们此时不收集您的敏感个人数据。</p><img src="https://counter.adcourier.com/c2VyZW5hLnNoZW4uODE5NjUuMTA5MjFAcmhpY24uYXBsaXRyYWsuY29t.gif">
<p><span style="text-decoration: underline;"><strong>ABOUT US:</strong></span></p><p>Founded in 1948, Robert Half International has over 300-offices worldwide. The company is traded on the NYSE. In February 2024, Robert Half International was once again named to FORTUNE® magazine's "World's Most Admired Companies" list, ranking #1 in our industry in service quality and innovation for the 27th consecutive year.</p><p> </p><p><strong><span style="text-decoration: underline;">JOB BRIEF:</span></strong></p><p>We are actively seeking an open-minded, driven and experienced Practice Manager to join this high growth Finance and Accounting team. You will be based in our Shanghai office and will have the opportunity to make your mark across the Finance practice area.</p><p> </p><p><strong><span style="text-decoration: underline;">ABOUT YOU:</span></strong></p><p>You are ready for your next challenge. You are an inclusive, strong communicator. You are a leader who takes great pride in their own billings, by setting an example, but also you value your team and make it a priority to see them grow and succeed. Ideally, you would have managed a medium-sized team (3+ people at a minimum) in the past. Prior experience will include the ability to demonstrate recruiting excellence via upper quartile performance, experience in building a team, and a record of assisting others to achieve results they would not ordinarily do so on their own. You should have a passion for what you do and build on it with drive and tenacity. You have an ethical mindset, demonstrable through your career to date. You are a critical thinker who can make quick agile decisions with a determination to find the best outcome for all. You want to continue taking ownership of your career and we will support you every step of the way in return.</p><p> </p><p><span style="text-decoration: underline;">Responsibilities:</span></p><ul><li>Management of your team</li><li>Hiring, on-boarding and the retention of staff.</li><li>Retention and new business development whilst leveraging and cross-selling opportunities across the wider business.</li><li>Existing client development and client recapture.</li><li>A key focus on driving permanent placements.</li><li>Conducting all stages of a recruitment solution for your customers.</li><li>Understanding and analysing the market and sharing trends with your customers.</li><li>Referencing and representation in the marketplace.</li><li>Building and maintaining a robust and appealing online brand presence, in line with Robert Half's social media strategy and cultural growth objectives, to network, build relationships and generate placement and sales opportunities.</li><li>Creating targeted customer e-mailshots.</li><li>Using the Salesforce Planner to establish robust call planning schedules to customers.</li><li>Attending or hosting in-person/virtual client and candidate events to generate new business opportunities and promoting networking and relationship building.</li></ul><p> </p><p><span style="text-decoration: underline;">Qualifications:</span></p><ul><li>10+ years' working experience, including 5+ years in the recruitment/business development field with a concentration of at least 2-year as a people manager in proven solution-oriented, consultative-driven business development.</li><li>Demonstrated success in business generation, leading and driving business development across a range of client companies ranging from SME to large enterprises/MNC's.</li><li>Demonstrated ability to sequentially grow business and achieve gross profit budgets in a commercial manner, across the team and within own desk.</li><li>A successful track record of aligning the RH permanent or contract talent solutions with other divisions to actively cross-sell the business.</li><li>Demonstrated ability to build profile and market awareness of RH permanent or contract talent solutions through effective Account/Client/Candidate management programs.</li><li>Experience of participating in the management team objectives and initiatives.</li><li>Native speaker of Mandarin and fluent in both written and spoken English.</li><li>An eye for strengthening existing processes to foster an inclusive sales culture.</li></ul><p> </p><p><strong><span style="text-decoration: underline;">OFFICE LOCATION: </span></strong></p><p>Shanghai Xuhui CBD</p><p>Robert Half International Workday Integration is acting as an Employment Agency in relation to this vacancy.</p><img src="https://counter.adcourier.com/U29uamEuWXVhbi4yMjUxNC4xMDkyMUByb2JlcnRoYWxmaW50bC5hcGxpdHJhay5jb20.gif">
<p><span style="text-decoration: underline;"><strong>Key Responsibilities</strong></span></p><p><strong>Offshore Bank Liaison and Treasury Handling</strong></p><ul><li>Act as the point of contact with offshore banks, ensuring smooth communication and coordination.</li><li>Arrange and execute payments based on various payment terms through online banking platforms.</li><li>Develop and maintain financing plans that address the company's overall cash flow, considering shipments, expenses, and other financial inputs.</li><li>Execute and oversee financial tools, including foreign exchange (FX) transactions and currency hedging to minimize financial risks.</li><li>Collaborate with external accountants to prepare and review monthly financial statements, ensuring accuracy and compliance.</li><li>Maintain and organize financial documents, monitor expiration dates, and ensure timely filings.</li><li>Archive and manage contracts with suppliers and customers.</li></ul><p> </p><p><strong>Finance Administration</strong></p><ul><li>Register, renew, and manage all finance-related contracts, including facility letters, hedging agreements, and other relevant financial documentation.</li><li>Prepare and present comprehensive business dashboards for the commercial team from a financial perspective, offering actionable insights.</li></ul><p> </p><p><span style="text-decoration: underline;"><strong>Qualifications and Skills</strong></span></p><ul><li><strong>Education:</strong> Bachelor's degree in Finance, Accounting, Economics, or related fields; advanced qualifications (e.g., CPA, CFA) are a plus.</li><li><strong>Experience:</strong> Proven experience in treasury operations, financial planning, or finance administration roles (minimum 3-5 years).</li><li><strong>Technical Skills:</strong></li><ul><li>Proficiency in banking operations, online payment systems, and cash flow management.</li><li>Knowledge of financial tools, including FX and hedging strategies.</li><li>Advanced Microsoft Excel skills; familiarity with financial dashboards and ERP systems is an advantage.</li></ul><li><strong>Soft Skills:</strong> Strong analytical skills with attention to detail, excellent communication abilities, and stakeholder management experience.</li><li><strong>Languages:</strong> Fluency in [insert relevant languages if applicable-e.g., English and Mandarin/Tamil, etc.]</li></ul><p><em>By clicking 'apply', you give your express consent that Robert Half may use your personal information to process your job application and to contact you from time to time for future employment opportunities. For further information on how Robert Half processes your personal information and how to access and correct your information, please read the Robert Half privacy notice https://www.roberthalf.cn/en/privacy-statement. Please do not submit any sensitive personal data to us in your resume (such as government ID numbers, ethnicity, gender, religion, marital status or trade union membership) as we do not collect your sensitive personal data at this time.</em></p><hr /><p><em>点击"申请"，即表示您明确同意 Robert Half 可以使用您的个人信息来处理您的工作申请，并不时与您联系以获得未来的就业机会。 如需进一步了解 Robert Half 如何处理您的个人信息以及如何访问和更正您的信息，请阅读 Robert Half 隐私声明<a href="https://nam02.safelinks.protection.outlook.com/?url=https://www.roberthalf.cn/en/privacy-statement&data=05|01|[email protected]|45960615caf741a897da08db12e2448b|16532572d5674d678727f12f7bb6aed3|0|0|638124535281002861|Unknown|TWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0=|3000|||&sdata=txey6FkFkoVyheBOucHzeYO1yTcFywlr7N4oX7M8axY=&reserved=0">https://www.roberthalf.cn/en/privacy-statement</a> 。请不要在您的简历中向我们提交任何敏感的个人数据（例如身份证号码、种族、性别、宗教、婚姻状况或工会会员身份），因为我们此时不收集您的敏感个人数据。</em></p><p> </p><p> </p><img src="https://counter.adcourier.com/bWlyYS50aWFuLjM2Mzc4LjEwOTIxQHJoaWNuLmFwbGl0cmFrLmNvbQ.gif">
<p>Our client is a top FMCG Company with global exposure . Your brilliants skill as a FP&A manager are needed to support future growth, provide clear direction for future profitability, and develop business strategy. This role calls for special analytical skills and a real passion for developing an intimate understanding of a business that is experiencing a high growth trajectory.</p><table><tbody><tr><td><p>The Role<br /> <br /> Your extraordinary head for numbers, business insights and critical thinking will empower company leaders to facilitate business planning. Your exceptional experience in FP&A lets you provide valuable insights into business performance and support strategic decision making.<br /> Your Skills & Experience<br /> * Oversee the Financial Planning & Analysis function, including the continuous improvement in processes and reporting<br /> * Provide leadership to the team, with keen interest in the development of team members<br /> * Review results, comparing actuals to forecast, budget and prior year<br /> * Prepare monthly and yearly financial forecasts - provide decision support materials to Senior Management in order to meet financial targets<br /> * Report month-end / forecast financial results to P&W Finance Headquarters. Provide variance explanations as needed<br /> * Prepare monthly Business Unit Review and MML Review for Management presentation to Group Executive Team<br /> * Oversee local statutory reporting and reporting to Partners<br /> * Work closely with Operations to understand and track strategic initiatives that align with SEC's overall growth strategy<br /> * Drive budgetary control, cost reduction and productivity improvement<br /> * Assist Management in Board of Directors Meeting's material preparation<br /> * Prepare and analyze business modelling and provide strategic recommendation to Management<br /> * Review Sales & Campaigns' cost sheet to provide commercial and financial advice to support business decisions<br /> About you<br /> * University degree or professional accounting qualification or CPA<br /> * 8 years of experience FP&A, budget controlling and forecasting experience across ,MNCs<br /> * Ability to work across multi-cultural, multi-level organizations<br /> * Excellent written and verbal English communication skills<br /> * Excellent interpersonal skills and the ability to establish sound working relationships with all levels of organization<br /> * A strong team player and an independent worker, able to work well under pressure in a dynamic environment<br /> What's on offer?<br /> * A dynamic, rapidly changing environment where your skill and abilities will be put to test every single day.<br /> * The rewards of seeing your strategies implemented to achieve growth.<br /> <br /> **This is a 6 - 12 month project and immediately available candidates are more welcome.**</p></td></tr></tbody></table><p><em>By clicking 'apply', you give your express consent that Robert Half may use your personal information to process your job application and to contact you from time to time for future employment opportunities. For further information on how Robert Half processes your personal information and how to access and correct your information, please read the Robert Half privacy notice https://www.roberthalf.cn/en/privacy-statement. Please do not submit any sensitive personal data to us in your resume (such as government ID numbers, ethnicity, gender, religion, marital status or trade union membership) as we do not collect your sensitive personal data at this time.</em></p><hr /><p>点击"申请"，即表示您明确同意 Robert Half 可以使用您的个人信息来处理您的工作申请，并不时与您联系以获得未来的就业机会。 如需进一步了解 Robert Half 如何处理您的个人信息以及如何访问和更正您的信息，请阅读 Robert Half 隐私声明<a href="https://nam02.safelinks.protection.outlook.com/?url=https://www.roberthalf.cn/en/privacy-statement&data=05|01|[email protected]|45960615caf741a897da08db12e2448b|16532572d5674d678727f12f7bb6aed3|0|0|638124535281002861|Unknown|TWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0=|3000|||&sdata=txey6FkFkoVyheBOucHzeYO1yTcFywlr7N4oX7M8axY=&reserved=0">https://www.roberthalf.cn/en/privacy-statement</a> 。请不要在您的简历中向我们提交任何敏感的个人数据（例如身份证号码、种族、性别、宗教、婚姻状况或工会会员身份），因为我们此时不收集您的敏感个人数据。</p><img src="https://counter.adcourier.com/TmF0YWxpZS5MaXUuNDgxNjYuMTA5MjFAcmhpY24uYXBsaXRyYWsuY29t.gif">
<p>Our client is a top FMCG Company with global exposure . Your brilliants skill as a FP&A manager are needed to support future growth, provide clear direction for future profitability, and develop business strategy. This role calls for special analytical skills and a real passion for developing an intimate understanding of a business that is experiencing a high growth trajectory</p><table><tbody><tr><td><p>The Role<br /> <br /> Your extraordinary head for numbers, business insights and critical thinking will empower company leaders to facilitate business planning. Your exceptional experience in FP&A lets you provide valuable insights into business performance and support strategic decision making.<br /> Your Skills & Experience<br /> * Oversee the Financial Planning & Analysis function, including the continuous improvement in processes and reporting<br /> * Provide leadership to the team, with keen interest in the development of team members<br /> * Review results, comparing actuals to forecast, budget and prior year<br /> * Prepare monthly and yearly financial forecasts - provide decision support materials to Senior Management in order to meet financial targets<br /> * Report month-end / forecast financial results to P&W Finance Headquarters. Provide variance explanations as needed<br /> * Prepare monthly Business Unit Review and MML Review for Management presentation to Group Executive Team<br /> * Oversee local statutory reporting and reporting to Partners<br /> * Work closely with Operations to understand and track strategic initiatives that align with SEC's overall growth strategy<br /> * Drive budgetary control, cost reduction and productivity improvement<br /> * Assist Management in Board of Directors Meeting's material preparation<br /> * Prepare and analyze business modelling and provide strategic recommendation to Management<br /> * Review Sales & Campaigns' cost sheet to provide commercial and financial advice to support business decisions<br /> About you<br /> * University degree or professional accounting qualification or CPA<br /> * 8 years of experience FP&A, budget controlling and forecasting experience across ,MNCs<br /> * Ability to work across multi-cultural, multi-level organizations<br /> * Excellent written and verbal English communication skills<br /> * Excellent interpersonal skills and the ability to establish sound working relationships with all levels of organization<br /> * A strong team player and an independent worker, able to work well under pressure in a dynamic environment<br /> What's on offer?<br /> * A dynamic, rapidly changing environment where your skill and abilities will be put to test every single day.<br /> * The rewards of seeing your strategies implemented to achieve growth.<br /> <br /> **This is a 6 - 12 month project and immediately available candidates are more welcome.**</p></td></tr></tbody></table><p><em>By clicking 'apply', you give your express consent that Robert Half may use your personal information to process your job application and to contact you from time to time for future employment opportunities. For further information on how Robert Half processes your personal information and how to access and correct your information, please read the Robert Half privacy notice https://www.roberthalf.cn/en/privacy-statement. Please do not submit any sensitive personal data to us in your resume (such as government ID numbers, ethnicity, gender, religion, marital status or trade union membership) as we do not collect your sensitive personal data at this time.</em></p><hr /><p>点击"申请"，即表示您明确同意 Robert Half 可以使用您的个人信息来处理您的工作申请，并不时与您联系以获得未来的就业机会。 如需进一步了解 Robert Half 如何处理您的个人信息以及如何访问和更正您的信息，请阅读 Robert Half 隐私声明<a href="https://nam02.safelinks.protection.outlook.com/?url=https://www.roberthalf.cn/en/privacy-statement&data=05|01|[email protected]|45960615caf741a897da08db12e2448b|16532572d5674d678727f12f7bb6aed3|0|0|638124535281002861|Unknown|TWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0=|3000|||&sdata=txey6FkFkoVyheBOucHzeYO1yTcFywlr7N4oX7M8axY=&reserved=0">https://www.roberthalf.cn/en/privacy-statement</a> 。请不要在您的简历中向我们提交任何敏感的个人数据（例如身份证号码、种族、性别、宗教、婚姻状况或工会会员身份），因为我们此时不收集您的敏感个人数据。</p><img src="https://counter.adcourier.com/TmF0YWxpZS5MaXUuMTE3OTcuMTA5MjFAcmhpY24uYXBsaXRyYWsuY29t.gif">
<ul><li>Tax compliance and planning</li><li>Complete direct and indirect tax filing independently，including: Corporate income tax, value added tax, Stamp Duty, Environment Tax, VAT exportation filing, etc.</li><li>Establish and maintain good relationship with tax bureau. Timely respond to queries and requirements raised by related tax bureau, including but not limited to writing explanation letter, dealing with tax administration, etc.</li><li>Control tax risks and maintain good tax credit.</li><li>Take charge of tax filing related to outbound payment, including but not limited to service fee, royalty fee, dividends, etc.</li><li>Support in VAT invoice management, maintain or update of tax related SOP, and give tax opinion for operation of the company.</li><li>Familiar with tax circulars, collect updated tax circulars related to company.</li><li>Explore in the feasibility of potential tax incentives for the company, and lead tax planning projects.</li><li>Support in annual financial audit, and complete related filing including but not limited to key tax source filing etc.</li><li>Aware of and comply with the corporate and local Quality/EHS Manual, Quality/EHS</li><li>Management System, Quality/EHS Management Policy, Quality/EHS Goals, and applicable laws and regulations as they apply to this job type/position.</li><li>other work assigned by superior.</li><li>Financial subsidies and related government relationship</li><li>Exploring and summarizing financial subsides for the company on a regular basis.</li><li>Lead in the application and maintenance of financial subsidies.</li><li>Establish and maintain good relationship with in-charge officer of authority.</li><li>Other work assigned by superior.</li></ul><p><em>By clicking 'apply', you give your express consent that Robert Half may use your personal information to process your job application and to contact you from time to time for future employment opportunities. For further information on how Robert Half processes your personal information and how to access and correct your information, please read the Robert Half privacy notice https://www.roberthalf.cn/en/privacy-statement. Please do not submit any sensitive personal data to us in your resume (such as government ID numbers, ethnicity, gender, religion, marital status or trade union membership) as we do not collect your sensitive personal data at this time.</em></p><hr /><p>点击"申请"，即表示您明确同意 Robert Half 可以使用您的个人信息来处理您的工作申请，并不时与您联系以获得未来的就业机会。 如需进一步了解 Robert Half 如何处理您的个人信息以及如何访问和更正您的信息，请阅读 Robert Half 隐私声明<a href="https://nam02.safelinks.protection.outlook.com/?url=https://www.roberthalf.cn/en/privacy-statement&data=05|01|[email protected]|45960615caf741a897da08db12e2448b|16532572d5674d678727f12f7bb6aed3|0|0|638124535281002861|Unknown|TWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0=|3000|||&sdata=txey6FkFkoVyheBOucHzeYO1yTcFywlr7N4oX7M8axY=&reserved=0">https://www.roberthalf.cn/en/privacy-statement</a> 。请不要在您的简历中向我们提交任何敏感的个人数据（例如身份证号码、种族、性别、宗教、婚姻状况或工会会员身份），因为我们此时不收集您的敏感个人数据。</p><img src="https://counter.adcourier.com/c2VyZW5hLnNoZW4uNDY5MjEuMTA5MjFAcmhpY24uYXBsaXRyYWsuY29t.gif">
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