/* CSS Document */
html, body, div, ul, ol, li, h1, h2, h3, h4, h5, h6, dl, dt, dd, p, table, caption, tbody, tfoot, thead, tr, th, td, form {
	margin:0;
	padding:0;
}
html, body {
	height:100%;
}
table {
	border-collapse:collapse;
	border-spacing:0;
}
img, button {
	border:0 none;
}
ul, ol {
	list-style:none;
}
caption, th {
	text-align:left;
}
h1, h2, h3, h4, h5, h6 {
	font-size:100%;
}
a{
	color:#333;
	text-decoration:none;
	outline:none;
}
a:hover {
	color:#bd0a01;
	text-decoration:underline;
}
input, button, select, textarea {
	font-size:12px;
	vertical-align:middle;
}
button {
	cursor:pointer;
}
.clearfix:after {
	content:".";
	display:block;
	height:0;
	clear:both;
	overflow:hidden;
	visibility:hidden;
}
.clearfix {
	display:block;
	clear:both;
	height:0;
	font-size:0;
	overflow:hidden;
}
.blank10 {
	display:block;
	clear:both;
	height:8px;
	overflow:hidden;
	font-size:0;
}
body {
	background:#fff;
	color:#000;
	margin-right:0px;
	font-family:"宋体", Arial;
	font-size: 12px;
	font-style: normal;
	line-height: 22px;
}

/*top*/
.header,.center{ width:950px; margin:0 auto;}
.header span{ display:block; float:left; width:215px; height:156px; }
.header span.last{ width:88px; background:url(../images/top05.gif) no-repeat; padding-top:35px; height:121px;}
.header li{ background:url(../images/icon.gif) no-repeat 0 0; width:67px; height:18px; line-height:18px; color:#fff; margin-bottom:12px; padding-left:5px;}
.header li a{ color:#fff;}
.header li a:hover{ text-decoration:underline; color:#fff;}

/*框架*/
.partl{width:220px; float:left;}
.partr{ width:726px; float:left; margin-left:4px;}
.up{ background:url(../images/topup.gif) no-repeat; height:10px; font-size:0;}
.down{ background:url(../images/down.gif) no-repeat; height:13px; font-size:0;}
.box{ background:url(../images/bodybg.gif) repeat-y;}

/*期刊*/
.csqk{ margin-top:4px;}
.csqk h1{ font-family:"微软雅黑";  font-size:18px; color:#040404;text-align:center;}
.csqk img{ padding:8px 2px 10px;}
.csqk p{ font-family:"微软雅黑";text-align:center;}
.csqk p a{ color:#0084df; margin-right:5px;}
.csqk p a:hover{ color:#bd0a01; text-decoration:underline;}

/*往期回顾*/
.wqhg h2,.dysm h2,.hyfa h2,.hytg h2{ background:url(../images/icon.gif) no-repeat 12px -130px; color:#747474; padding:2px 20px 0 30px; font-weight:normal;}
.wqhg ul{ padding:0px 0 0 25px;}
.wqhg li.pic{ float:left; background:url(../images/icon.gif) no-repeat 0 -253px; width:55px; height:48px; padding-bottom:10px;}
.wqhg li .inp{width:96px; }
.wqhg li{ padding-bottom:5px;}
.wqhg li .bt{ background:url(../images/icon.gif) no-repeat 0 -26px; width:94px; border:none; cursor:pointer; color:#fff; margin-left:28px;}

/*订阅说明*/
.dysm h2,.hyfa h2,.hytg h2{ color:#1975c2;font-weight:bold;}
.dysm p,.hyfa p{ color:#747474; padding:0 20px;}
.dysm p .dl,.dysm p .zc{ background:url(../images/icon.gif) no-repeat 0 -55px; color:#000; width:78px; height:19px; line-height:17px; border:none; cursor:pointer;}
.dysm p .zc{ background-position:0 -87px;}

/*税务/会计实务咨询会员方案*/
.hyfa p{ padding:0 8px;}
.hyfa p.hj{ text-indent:2em;}
.hyfa b{ display:block; padding:0 8px; color:#1975c2;}
.hyfa .xq{ color:#010000;}
.hyfa h2 a{ color:#1975c2;}
.hyfa h2 a:hover{ color:#bd0a01; text-decoration:underline;}
/*欢迎投稿*/
.hytg p{ padding:1px 15px; color:#747474;}
.hytg p span{ background:url(../images/icon.gif) no-repeat 0 -188px; display:block;width:112px; height:25px;border:none; cursor:pointer; color:#fff; margin-left:25px; text-align:center;}
.hytg p span a{ color:#fff;}
.hytg p span a:hover{color:#bd0a01; text-decoration:underline;}

/*导航*/
.nav{ margin-top:4px; background:url(../images/nav.jpg); height:34px; line-height:34px; color:#fff;}
.nav a{ display:block; float:left; width:72px; text-align:center;color:#fff;}
.nav a:hover{ color:#fff;}

.box01{ border:1px solid #c2c2c2; margin-top:4px; padding-bottom:10px;}
.bjjy{ background:url(../images/bjjy.gif) no-repeat left bottom; padding:12px 140px 12px 12px;}
.bjjy p{ text-indent:2em;}
.title{ margin-top:10px; padding:0 35px;}
.title span{ float:right; color:#747474;}
.title h2{ background:url(../images/icon.gif) no-repeat 0px -132px; color:#1975c2; padding-left:15px;}
.box01 .yjdt{ height:16px; line-height:16px; background:#f4f4f4; padding:0 30px; margin:13px 0 15px;_margin:14px 0 13px; color: #1557ad;}
.box01 ul{ padding:0 50px 0 70px;}


/*邮件订阅*/
.dywb{ width:140px; height:20px; line-height:20px; border-top:#404040 1px solid; border-left:#404040 1px solid; border-right:1px solid #e7e7e7; border-bottom:1px solid #e7e7e7; }
.dyan{ background:url(../images/dyan.gif) no-repeat; width:44px; height:19px; color:#e9e917; text-align:center; cursor:pointer; border:none; margin-left:5px;}
.dysm p.yjdy{ padding:0 10px;}




