body{ color:#0221b0}
a:link{color:#0221b0;text-decoration:none;}
a:visited{color:#0221b0;text-decoration:none;}
a:hover{color:#c00;text-decoration:none;}
a:active{ color:#0221b0}

.headlink a { display:block; width:130px; height:25px; float:left; text-indent:-999em; text-align:left}
.index-menu{ height:27px;  padding-top:10px; background-image:url(/images/wangxiao/swzx/topmenu1.gif); background-color:#0033FF; color:#FFFFFF; text-align:right}
.index-menu a{ padding:0 5px}
.index-menu a:link{ color:#FFFFFF}
.index-menu a:visited{color:#FFFFFF;}
.index-menu a:hover{color:#FFFF00;}
.index-menu a:active{ color:#FFFFFF}

.title01,.title01 span,.title02,.title02 span,.title03,.title03 span,.title04,.title04 span,.user_login .title,.user_login .title span,.topnew,.tuijian .title,.tuijian .body ul,.tabtit ul,.tabtit .topr,.tabtit li,.tabtit .hover,.index-zixun dl dt,.classroom .title,.cidian ul li{ background:url(/images/wangxiao/zixun/index.gif) no-repeat}


/*临时公用*/
.title01{clear:both; height:26px; overflow:hidden; background-position:0 -28px;}
.title01 span{ float:right; height:26px; width:1px; background-position:-630px -28px;}
.title01 div{ float:left; padding:7px 0 0 20px;font-size:14px; font-weight:bold; color:#1e61d6;}
.title01 div a,.title01 div a:visited{ color:#1e61d6}
.title01 div a:hover{color:#0221b0}
.title01 p{ float:right; padding-top:7px; padding-right:4px;}
.title01 p a{padding:0 5px}

.title02{clear:both; height:26px; overflow:hidden; background-position:0 -56px}
.title02 span{ float:right; height:26px; width:1px; background-position:-630px -56px;}
.title02 div{ float:left; padding:7px 0 0 20px;font-size:14px; font-weight:bold; color:#1e61d6;}
.title02 div a,.title02 div a:visited{ color:#1e61d6}
.title02 div a:hover{color:#0221b0}
.title02 p{ float:right; padding-top:7px; color:#61b0fd;}
.title02 p a{padding:0 5px; color:#1d5fd7;}
.title02 p a:hover{color:#cc0000;}

.title03{clear:both; height:27px; overflow:hidden; background-position:-636px 0px}
.title03 div{ float:left; padding:9px 0 0 13px;font-size:14px; font-weight:bold; color:#1e61d6;}
.title03 p{ float:right; padding-top:10px;}
.title03 p a{padding:0 5px}

.title03 div a,.title03 div a:visited{ color:#FFFFFF}
.title03 p a,.title03 p a:visited{ color:#1c61d6}

.title04{ background:url(/images/wangxiao/swzx/titbj.gif) repeat-x; height:19px; padding-top:6px; padding-left:10px; text-align:left; color:#FFFFFF; font-size:14px; font-weight:bold; border:1px solid #6cc2fd; border-bottom:none;}


.tabtit ul{height:29px; background-position:0 -56px;}
.tabtit li{float:right; width:104px; text-align:center; height:24px;line-height:24px;color:#004CC4; margin-top:5px; margin-right:7px;background-position:-741px -62px; display:inline; cursor:pointer}

.tabtit .toptit{ float:left; font-size:14px; font-weight:bold; display:block; padding:7px 0 0 20px; text-align:left; height:19px;color:#004CC4;}
.tabtit .topr{float:right; width:1px;height:29px; background-position:-630px -56px;}
.tabtit img{ font-weight:normal;float:right; width:31px; height:9px; margin-right:10px; margin-top:10px;background:url(/images/wangxiao/fudaoglobal.gif) no-repeat -919px -188px;}
.tabtit .hover{font-weight:bold; width:104px;background-position:-636px -62px;color:#004CC4;}

.body{ clear:both; overflow:hidden; height:1%;border:1px #60affe solid; border-top:none; background-color:#ffffff;}
.line02{ clear:both; height:1px; font-size:1px;overflow: hidden;background-image:url(/images/wangxiao/zhukuai/line02.gif);}

/*top框架*/
.index-main{clear:both;margin-bottom:6px;}
.index-main .top-left{ width:200px;}
.index-main .top-mid{ width:491px; margin-left:6px}
.index-main .top-right{ width:247px;}
.index-main .topn-left{ width:200px;}
.index-main .topn-mid{ width:744px; margin-left:6px}

/*用户登录*/
.user_login{}
.user_login .title{clear:both; height:26px; overflow:hidden; background-position:0 0;}
.user_login .title span{ float:right; height:26px; width:1px; background-position:-630px 0;}
.user_login .title div{ float:left; padding:7px 0 0 25px;font-size:14px; font-weight:bold; color:#1e61d6;}

.username,.password,.check{ border:1px #95baff solid; height:20px; line-height:20px;}
.username,.password{ width:100px;}
.check{ width:55px;}
.lmini{height:28px; line-height:28px; margin-top:13px; text-align:center;background: #f3f8fe url(/images/wangxiao/zhukuai/line02.gif) repeat-x;color:#c00;}
.lmini a{ color:#c00; font-weight:bold; padding:0 1px;}
.lmini a:link,.lmini a:visited{color:#c00; text-decoration:underline;}
/*聚焦*/
.topnew{ border:1px #60affe solid; background-position:-868px -128px; clear:both; overflow:hidden; padding:0 5px; height:1%}
.topnew .top{ width:351px; float:left; display:inline;}
.topnew .top h1{ font-size:14px; padding-left:75px; color:#0221b0; margin:20px 0 5px 0;}
.topnew .top h1 a{ color:#0221b0;}
.topnew .top p{ text-indent:2em; line-height:20px; color:#000000; padding:0 5px}
.topnew .toppic{ width:128px; float:left}
.topnew .toppic div{ border:1px #92baff solid; width:120px; height:79px; overflow:hidden; margin-top:10px;}
.topnew .toppic div img{ width:120px; height:79px;}
.topnew .line02{ margin:5px 0}
.topnew ul{ margin-bottom:4px}
.topnew li{ width:239px; float:left; font-size:14px; line-height:23px;}

/*推荐*/
.tuijian{}
.tuijian .title{ height:27px; background-position:-636px -29px}
.tuijian .title div{ padding:9px 0 0 25px; float:left; font-weight:bold; color:#FFFFFF; font-size:14px;}
.tuijian .title p{ float:right; padding:10px 10px 0 0; }
.tuijian .title div a,.tuijian .title p a{ color:#FFFFFF}
.tuijian .body{ border:1px #92cffe solid; border-top:none}
.tuijian .body ul{ background-position:5px -131px; background-color:#f2f9ff; border:2px #FFFFFF solid; border-top:none; padding-top:9px; padding-bottom:4px}
.tuijian .body ul li{ line-height:24px; padding-left:25px; font-size:14px}

/*热点实务*/
.redian ul{ padding:4px 0;}
.redian ul li{ line-height:22px; padding-left:5px}
/*实务咨询*/
.index-zixun{}
.index-zixun dl{ overflow:hidden; clear:both; line-height:24px;font-size:14px}
.index-zixun dl dt{ width:369px; padding-left:20px; float:left; display:inline; background-position:-933px 4px; }
.index-zixun dl dd{ width:100px; float:left; color:#6f6f6f}

/*用图表学会计*/
.chart ul{ margin:5px 0 5px;}
.chart ul li{ line-height:23px; padding-left:5px; font-size:14px}

/*最新财政法规*/
.fagui .body{ background-color:#f0f9ff;}
.fagui ul{ padding:5px 0 0}
.fagui ul li{ line-height:24px; padding-left:5px}

/*网络课堂*/

.classroom .title{ background-position:0 -92px; height:26px;}
.classroom .title div{ float:left; padding:7px 0 0 30px;font-size:14px; font-weight:bold; color:#fff;}
.classroom .title div a{ color:#FFFFFF}
.classroom .title p{ float:right; padding-top:7px;}
.classroom .title p span{ color:#FFFF00}
.classroom .title p a{padding:0 5px; color:#FFFF00}
.classroom .ktbox{zoom:1; overflow:hidden;}
.classroom .body1{ width:491px; float:left; display:inline;}
.classroom .body1 .guide { padding:5px 3px 3px 5px;zoom:1; overflow:hidden;}
.classroom .body1 .guide .pic{ width:70px; float:left;}
.classroom .body1 .guide .text{ float:right; width:396px; border:1px #cae9fe solid; background-color:#f7fcff; line-height:22px; text-indent:2em; padding:2px;}
.classroom .body2{float:right; width:247px}
.classroom .body2 .guide{ background-image: url(/images/wangxiao/zixun/rtpic.gif); height:85px;}
.classroom .body2 .guide .txt { font-size:12px; line-height:18px; padding:30px 4px 4px 8px;}
* html .classroom .body2 .guide .txt{ font-size:12px; line-height:18px; padding:30px 4px 1px 8px;}


.roomtab{ background-color:#cbe5fe}
.roomtab .tit td{ background-color:#eef9ff; color:#1b62d6;}
.roomtab  td{ background-color:#FFFFFF; height:20px;}

/*用图表学会计*/
.guidelines ul{ margin:4px 0}
.guidelines ul li{ line-height:25px; padding-left:5px; font-size:14px}
.guidelines .smmenu { background-color:#f3f8fe; color:#0019e2; text-align:center; height:21px; line-height:21px;}
.guidelines .smmenu a{ text-decoration:underline; color:#0019e2;}

/*会计英语*/
.english ul{ margin:3px 0 2px;}
.english ul li{ line-height:24px; padding-left:5px}
.english .smmenu { background-color:#f3f8fe; color:#0019e2; text-align:center; line-height:23px; padding:5px 0px 5px 5px}
.english .smmenu a{ text-decoration:underline; color:#0019e2;}

/*中小企业实务处理*/
.swcl ul{ margin:4px 0 3px;}
.swcl ul li{ line-height:23px; padding-left:5px}
.swcl .smmenu { background-color:#f3f8fe; color:#0019e2; text-align:center; line-height:18px; padding:4px 0px 4px 5px}
.swcl .smmenu a{ text-decoration:underline; color:#0019e2;}

/*会计科目核算指南*/
.accounting ul{ margin:4px 0}
.accounting ul li{ line-height:25px; padding-left:5px; font-size:14px}
.accounting .smmenu { background-color:#f3f8fe; color:#0019e2; text-align:center; height:21px; line-height:21px;}
.accounting .smmenu a{ text-decoration:underline; color:#0019e2;}

/*会计电算化*/
.kjdsh ul{ margin:4px 0 4px;}
.kjdsh ul li{ line-height:22px; padding-left:5px; font-size:14px}

/*财会公文写作*/
.xiezuo ul{ margin:3px 0 0px;}
.xiezuo ul li{ line-height:24px; padding-left:5px; font-size:12px}
.xiezuo .smmenu { background-color:#f3f8fe; color:#0019e2; text-align:center; line-height:21px; padding:5px 0px 5px 5px}
.xiezuo .smmenu a{ text-decoration:underline; color:#0019e2;}

.tbox{}
.riborder{ border-right:1px #cbe5fe solid}
.tbox .lbox{ width:244px; float:left; display:inline;}
.tbox .rbox{ width:244px; float:left; }
.boxtit{ padding:5px 0 5px 7px;}
.boxtit div{ width:192px; height:19px; line-height:19px; font-weight:bold; padding-left:5px; float:left; display:inline}
.boxtit div a,.boxtit div a:visited{ color:#FFFFFF}
.boxtit span{ display:block; float:left; width:31px; height:9px; padding-top:5px}
.tbox ul{ clear:both;}
.tbox ul li{ line-height:22px; padding-left:5px; font-size:14px;}
.tbox .smmenu { background-color:#f3f8fe; color:#0019e2; line-height:18px; padding:4px 0px 4px 5px}
.tbox .smmenu a{ text-decoration:underline; color:#0019e2;}

.tit01 div{ background:url(/images/wangxiao/zixun/tit01.gif)}
.tit02 div{ background:url(/images/wangxiao/zixun/tit02.gif)}
.tit03 div{ background:url(/images/wangxiao/zixun/tit03.gif)}
.tit04 div{ background:url(/images/wangxiao/zixun/tit04.gif)}
.tit05 div{ background:url(/images/wangxiao/zixun/tit05.gif)}
.tit06 div{ background:url(/images/wangxiao/zixun/tit06.gif)}
.tit07 div{ background:url(/images/wangxiao/zixun/tit07.gif)}
.tit08 div{ background:url(/images/wangxiao/zixun/tit08.gif)}
/*技能提升*/
.jnts .lbox ul li{ line-height:24px; padding-left:5px; font-size:14px;}
.jnts .rbox ul li{ line-height:24px; padding-left:5px; font-size:14px;}

/*财会词典*/
.cidian .cdpic{ border:1px solid #bcdfff; padding:2px; width:179px; height:49px; overflow: hidden; margin:5px auto 6px;}
.cidian ul{}
.cidian ul li{float:left; height:31px; line-height:31px; width:90px; background-position:-860px -62px; text-align: center; display: inline; margin: 0 0 7px 6px; color:#1e61d6; font-weight:bold;}
.cidian ul li a{color:#1e61d6;}
.cidian ul li a:hover{color:#c00;}

/*会计继续教育*/
.jxjy .body{padding:8px 8px;}
.jxjy .body .jjarea{background-color:#bbdfff;}
.jxjy .body .jjarea td{background-color:#f7fbfe; height:26px; line-height:26px;color:#0024b1; text-align: center;}
.jxjy .body .jjarea td a{color:#0024b1;}


/*搜索条*/
.sousuotiao{ overflow:hidden; height:1%; clear:both ;background:url(/images/wangxiao/swzx/soubg1.gif) no-repeat; height:35px;}
.sosuo{ height:31px;padding:4px 0px 0 15px}
.sosuo span{ float:left; font-weight:bold;}
.sosuo .input1{ width:178px; border:1px solid #0177e5; height:17px; line-height:17px; display:block; margin:3px 0 0 0px; float:left;}
.sosuo .input2{ width:45px; border:0; height:21px; line-height:21px; display:block; margin:3px 10px 0 6px; cursor: pointer; background:url(/images/wangxiao/swzx/sou_btn.gif) no-repeat}
.sosuo .sososo{ float:left; width:575px; padding-left:75px; padding-top:2px;}
.sosuo .sososo ul li{ float:left; height:25px; line-height:25px; color:#ffffff; display:inline}
.sosuo a,.sosuo a:visited,.sosuo a:active{ color:#fff; margin:0 7px}
.sosuo a:hover{ color:#fff; text-decoration:underline; }
.sosuo .meiri{ width:280px; height:23px; overflow:hidden; float:left; margin-top:8px; color:#FFFFFF}
.sosuo .meiri span{ float:left}
/*实用工具箱*/
.gongjubox{}
.gongjubox .gjtit{border:1px #60affe solid; padding:3px;}
.gongjubox .gjtit img{ width:239px; height:59px; display:block;}
.gongjubox ul{zoom:1; overflow:hidden; padding-bottom:15px;}
.gongjubox ul li{ width:103px; height:23px; background:url(/images/wangxiao/swzx/sbj.gif) no-repeat; color:#1b60d5; font-weight:bold; padding-top:8px; font-size:12px; float:left; display:inline; margin-left:14px; margin-top:17px; text-align:center;}

/*二级栏目页样式*/
.list-left{ width:642px;}
.list-right{ width:302px;}

.title05{clear:both; height:34px; overflow:hidden;background:url(/images/wangxiao/zixun/dhbj.gif) no-repeat;}
.title05 div{ float:left; padding:18px 0 0 30px;font-size:14px; font-weight:bold; color:#1a61d5;}
.title05 p{ float:right; padding:16px 10px 0 0; color:#1a61d5}
.title05 p a{padding:0 4px}
.title05 a:link,.title05 a:visited,.title05 a:active{ color:#1a61d5}
.title05 a:hover{color:#c00}
.title05 p a:link,.title05 p a:active,.title05 p a:visited{ color:#1a61d5}
.title05 p a:hover{ color:#c00}

.column-main .outbox{ padding:0 4px 4px 3px; border:1px solid #60affe; border-top:none; background-color:#e9f6ff;}
.column-main .outbox .body{ padding-left:10px; padding-bottom:10px;border:1px solid #b7d8fb; border-top:none;}

.column-main .smallbox{ float:left; width:300px; margin-left:10px; display:inline;}
.column-main .smallbox .listtitle{ margin-top:10px; font-size:14px; font-weight:bold;background:url(/images/licai/licai.gif) no-repeat -668px -479px; height:25px; line-height:25px; color:#0069D1}
.column-main .smallbox .listtitle div{ float:left;}
.column-main .smallbox .listtitle p{ float:left; color:#D60266; display:inline-block;}
.column-main .smallbox .listtitle span{ float:right; font-size:9px; padding-right:20px; color:#0068d1; font-weight:normal; font-family:Arial}
.column-main .smallbox .listtitle span a{ color:#9A9A9A}
.column-main .smallbox .listcont { padding-top:10px;}
.column-main .smallbox .listcont li{ line-height:22px; font-size:14px; overflow:hidden}
.column-main .smallbox .listcont li a{ color:#333333}
.column-main .smallbox .listcont li a:hover{ color:#0066FF}

.column-main .listsmallbox{  margin:0 20px 0 10px; }
.column-main .listsmallbox .listtitle{ margin-top:10px; font-size:14px; font-weight:bold;background:url(/images/wangxiao/zixun/lin.gif) no-repeat 0px 20px; height:25px; line-height:25px; color:#0069D1}
.column-main .listsmallbox .listtitle div{ float:left;}
.column-main .listsmallbox .listtitle p{ float:left; color:#D60266; display:inline-block;}
.column-main .listsmallbox .listtitle span{ float:right; font-size:9px; padding-right:20px; color:#0068d1; font-weight:normal; font-family:Arial}
.column-main .listsmallbox .listtitle span a{ color:#9A9A9A}
.column-main .listsmallbox .listcont { padding-top:10px;}
.column-main .listsmallbox .listcont li{ line-height:22px; font-size:14px; overflow:hidden}
.column-main .listsmallbox .listcont li a{ color:#333333}
.column-main .listsmallbox .listcont li a:hover{ color:#0066FF}
.column-main .listsmallbox .listcont li span{ color:#666666; margin-left:10px;}
.column-main .listsmallbox .listcont .line{ clear:both;height:1px; border-bottom:1px #CCCCCC dashed; overflow:hidden; margin-bottom:11px; padding-top:12px;}


/*信息页样式*/
.ads-left{ width:731px;}
.ads-right{ width:209px;}

/*头部广告*/
.ads{height:90px; border:1px #A5A5A5 solid;}
.fontbanner{ height:85px; border:1px #A5A5A5 solid; padding-left:10px; padding-top:5px;}
.fontbanner li{ line-height:20px;}

/*当前位置*/
.location{ background:url(/images/wangxiao/zixun/wei.gif) repeat-x; height:26px; line-height:26px; padding-left:5px; color:#1e60d8; margin-bottom:6px;}
.location .wei{ float:left; background:url(/images/wangxiao/zixun/home.gif) no-repeat 0px 6px; width:20px; height:26px;}
.location a{ padding:0px 5px}
.location a:link,.location a:visited{color:#1e60d8}
.location a:hover{color:#c00;}
.mark a:link,.mark a:visited{color:#CC0000;}
.mark a:hover{color:#999;}
.index-main .cbox{ border:1px #9ACCFD solid; border-top:none; background-color:#F9FAFE}
.index-main .cbody{border-top:1px #9ACCFD solid;padding:10px 20px;}
.index-main .cbody h1{ text-align:center; font-size:18px; line-height:48px; color:#04015C}
.index-main .cbody .mark{ border-bottom:1px #C8D8F1 solid;border-top:1px #C8D8F1 solid; color:#CC0000; line-height:22px; text-align:center}
.index-main .cbody .content{ padding:15px 0; color:#000000; font-size:14px; line-height:23px; letter-spacing:0px}
.index-main .cbody .content p{ margin:10px 0px}
.index-main .cbody .content .editor{ height:40px; line-height:40px; text-align:right;}
.content table{ font-size:12px; margin:0 auto;}
.content table td{ text-align:left; font-size:12px}
.cbox .title{ background-color:#DFEFFF; color:#000000; font-weight:bold; padding-left:20px; line-height:22px; font-size:14px}
.cbox .ocnt{ padding:8px 0 8px 20px}
.index-main .related  li{ line-height:22px;}
.index-main .related  li a{ color:#02007F}
.index-main .related .csou{padding-left:20px;}
.index-main .related .csou p{ float:left;font-weight:bold;color:#02007F; padding-top:10px; }
.index-main .related .csou p a{color:#02007F;}
.index-main .related .csou span{display:inline-block;height:20px; padding-left:40px;background:url(/images/global/content.gif) no-repeat -720px -60px; padding-top:10px; width:210px}
.index-main .related .csou span .soukey{ border:0; width:188px;  height:15px;}
.index-main .related .csou .soubut{ border:0; height:18px; line-height:18px; width:33px;background:url(/images/global/content.gif) no-repeat -917px -125px; margin-bottom:2px; font-size:12px}
/*今日聚焦*/
.jujiaolist .body{ padding:8px 8px 0px; border:1px solid #60affe; border-top:none;}
.jujiaolist .listpicbox .pic{ float:left; border:1px solid #93bbff; width:120px; height:79px; overflow:hidden;}
.jujiaolist .listpicbox p{ float:left; display:inline; padding-left:9px; line-height:20px; color:#000000; width:150px;}
.jujiaolist .listpicbox p a{ color:#000000;}
.jujiaolist .listpicbox p span{ text-align:center;}
.jujiaolist .listpicbox p span a{ font-weight:bold; color:#0121b0;}
.jujiaolist ul{ padding:5px 0}
.jujiaolist ul li{ line-height:23px;}
/*列表页推荐*/
.tuijianlist{}
.tuijianlist .title{ height:27px; background:url(/images/wangxiao/zixun/tj1.gif)}
.tuijianlist .title div{ padding:9px 0 0 25px; float:left; font-weight:bold; color:#FFFFFF; font-size:14px;}
.tuijianlist .title p{ float:right; padding:10px 10px 0 0; }
.tuijianlist .title div a,.tuijian .title p a{ color:#FFFFFF}
.tuijianlist .body{ border:1px #92cffe solid; border-top:none}
.tuijianlist .body ul{ background-position:5px -131px; background-color:#f2f9ff; border:2px #FFFFFF solid; border-top:none; padding-top:9px; padding-bottom:4px}
.tuijianlist .body ul li{ line-height:24px; padding-left:2px; font-size:14px}
/*实务咨询导航*/
.zixunnav .body{padding:5px}
.zixunnav dl{}
.zixunnav dl dt{background:url(/images/wangxiao/zixun/j.gif) no-repeat 5px 4px; line-height:150%; font-weight:bold; padding-left:15px;}
.zixunnav dl dd{ line-height:150%;padding-left:15px;}
.zixunnav .line03{ height:1px;  overflow:hidden; border-bottom:1px #cbe5ff solid; margin:4px;}
/*用图表学会计_信息页*/
.kuaiji ul{ padding:4px 0}
.kuaiji ul li{  padding-left:5px;line-height:22px;} 
/*新准则实务处理_信息页*/
.newzhunze ul{ padding:4px 0}
.newzhunze ul li{  padding-left:5px;line-height:22px;} 

/*上下篇*/
.contpage{ font-size:12px; padding:5px 0px; clear:both; overflow:hidden}
.contpage div{ float:left}
.contpage p{ line-height:22px;}
.contpage p span{ font-weight:bold}
.contpage div.bz{ float:right; padding-top:23px;}
.contpage div.bz a{ padding:0 3px; text-decoration:underline}
/*新内部导航*/
.h2title{ float:left; width:130px;  padding-left:50px; padding-top:9px; display:inline;}
.index-menu{ height:48px; background:url(/images/wangxiao/secnavbg.jpg) no-repeat ;color:#FFFFFF; text-align:left; padding-top:6px;}
.index-menu p{ margin-left:60px; _margin-left:52px; float:left; padding-top:1px;  display:inline; line-height:18px; height:18px; }
.index-menu p b{background:url(/images/wangxiao/sj.jpg) no-repeat 0px 2px; padding-left:10px; margin-left:15px;display:inline;}
.index-menu p b a{ padding:0px;}
.index-menu a{ padding-left:5px; padding-right:5px;}
.index-menu a:link{ color:#FFFFFF}
.index-menu a:visited{color:#FFFFFF;}
.index-menu a:hover{color:#FFFF00;}
.index-menu a:active{ color:#FFFFFF}