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Microsoft Excel is a spreadsheet editor developed by Microsoft for Windows, macOS, Android, iOS and iPadOS.It features calculation or computation capabilities, graphing tools, pivot tables, and a macro programming language called Visual Basic for Applications (VBA).
The provinces of Vietnam are subdivided into second-level administrative units, namely districts (Vietnamese: huyện), provincial cities (thành phố trực thuộc tỉnh), and district-level towns (thị xã).