\(n_{CH_3COOH}=\dfrac{12}{60}=0,2\left(mol\right);n_{C_2H_5OH}=\dfrac{12}{46}=\dfrac{6}{23}\left(mol\right)\\ PTHH:CH_3COOH+C_2H_5OH⇌\left(H^+,t^o\right)CH_3COOC_2H_5+H_2O\\ Vì:0,2:1< \dfrac{6}{23}:1\Rightarrow Ethanol.dư\\ n_{este\left(LT\right)}=n_{acid}=0,2\left(mol\right)\\ n_{este\left(TT\right)}=\dfrac{8}{88}=\dfrac{1}{11}\left(mol\right)\\ \Rightarrow H=\dfrac{\dfrac{1}{11}}{0,2}.100\%\approx45,455\%\)