/**/
body,p,ul,li,dl,dt,dd{ margin:0; padding:0;}
img{ border:0;}
ul li{ list-style:none;}
body{ color:#3d3d3d; font-size:12px; text-align:center;}

.fa_layout{ width:950px; margin:8px auto 0px; text-align:left;}
.clearb{ clear:both; font-size:0px; height:0px; width:100%; overflow:hidden;}
a{ color:#333333; text-decoration:none;}
a:hover{ color:#333333; text-decoration:none;}
.blank5{ height:5px; font-size:0px; overflow:hidden; width:100%; clear:both;}

/*标题*/
.fa_title01{ background:url(../../images/pro2012/aicpa/titlebg.gif) repeat-x; height:36px; clear:both;}
.fa_title01 span{ float:right;height:36px; width:5px;}
.fa_title01 p{ float:right; margin-right:10px; color:#fff;line-height:36px; padding-top:5px;}
.fa_title01 p a{ color:#fff; margin-right:10px;}
.fa_title01 p a:hover{ color:#fff;}
/**/
.banner{ width:100%; height:159px; margin:0 auto; background:url(../../images/pro2012/aicpa/nav_bg.gif) repeat-x;}
/**/
.nav{ background:url(../../images/pro2012/aicpa/nav.gif) repeat-x; height:34px; line-height:34px; color:#fff; text-align:center; font-size:14px;}
.nav a{ margin:0px 20px; color:#fff; }
.nav a:hover{ color:#fff; }
.nav span{ color:#fafab5; }
.nav span a{margin-left:50px; color:#fafab5; }
.nav span a:hover{margin-left:50px; color:#fafab5; }

/**/

.daodu{ height:224px; width:950px;}
.dd_left{ float:left; height:224px; width:6px; background:url(../../images/pro2012/aicpa/dh_left.gif); overflow:hidden;}
.dd_middle{ float:left; height:222px; width:939px; border-bottom:1px solid #c5d4df; border-top:1px solid #c5d4df; background:url(../../images/pro2012/aicpa/dd_middle.gif) repeat-x bottom; overflow:hidden;}
.dd1{ float:left; width:599px; height:192px; padding:15px 0px 15px 10px; line-height:24px;}
.dd2{ float:right; display:inline; margin:2px 20px 0px 0px; height:199px; width:289px;}
.dd2_ms{ float:right; display:inline; margin:6px 20px 0px 0px; height:158px; width:296px;}
.dd3_zx{float:right; display:inline; margin:10px 20px 0px 0px; height:159px; width:295px;}
.dd_right{ float:left; height:224px; width:5px; background:url(../../images/pro2012/aicpa/dh_right.gif); overflow:hidden;}


/*第二通*/
.tab{ height:82px; width:950px; margin:10px auto; text-align:center;}
.tab ul li{ float:left; width:223px; height:82px; margin-right:19px; background:url(../../images/pro2012/aicpa/tab_bg.jpg);  display:block;}
.tab .nm{ margin:0px;}
.tab .bg{ background:url(../../images/pro2012/aicpa/tab_bg2.jpg);}
.tab p{ height:20px; width:auto; padding:10px 0px 0px 25px; text-align:left; font-size:14px; font-weight:bold; }
.tab p b{ float:left; display:inline;font-size:14px; font-weight:bold;}
.tab p a{ float:right; display:inline; margin-right:10px; width:83px;}
.tab .jiage{ font-size:12px; color:#fb5d00; margin-left:5px;}
.tab span{ margin:5px 0px 7px 0px; display:block;}
.tab .fw{ line-height:22px; text-align:left; padding-left:10px;}
.wxfw{ height:458px; width:948px; border:1px solid #98d7ff; background:url(../../images/pro2012/aicpa/wxfw_bg.gif) repeat-x;}
.wxfw1{ height:393px; width:948px; border:1px solid #98d7ff; background:url(../../images/pro2012/aicpa/wxfw_bg.gif) repeat-x;}
.wxfw2{ height:300px; width:948px; border:1px solid #98d7ff; background:url(../../images/pro2012/aicpa/wxfw_bg.gif) repeat-x;}
.wxfw3{ height:306px; width:948px; border:1px solid #98d7ff; background:url(../../images/pro2012/aicpa/wxfw_bg.gif) repeat-x;}
.wxfw_l{ float:left; width:203px; height:129px; margin:180px 0px 0px 25px;}
.wxfw_l2{ float:left; width:203px; height:129px; margin:115px 0px 0px 25px;}
.wxfw_r{ float:left; width:339px; height:368px; background:url(../../images/pro2012/aicpa/wxfw_m.gif); padding:65px 85px 0px 60px;}
.wxfw_r p{ line-height:24px;}
.wxfw_r .jj{ line-height:21px;}
.wxfw_r1{ float:left; width:339px; height:308px; background:url(../../images/pro2012/aicpa/wxfw_m_ms.gif) no-repeat; padding:65px 85px 0px 60px;}
.wxfw_r1 p{ line-height:24px;}
.wxfw_r1 .jj{ line-height:21px;}
.wxfw_r2{ float:left; width:339px; height:212px; background:url(../../images/pro2012/aicpa/wxfw_m_wl.gif) no-repeat; padding:61px 85px 0px 60px;}
.wxfw_r2 p{ line-height:24px;}
.wxfw_r2 .jj{ line-height:21px;}
.wxfw_r3{ float:left; width:334px; height:225px; background:url(../../images/pro2012/aicpa/wxfw_m_zx.gif) no-repeat; padding:63px 85px 0px 65px;}
.wxfw_r3 p{ line-height:24px;}
.wxfw_r3 .jj{ line-height:21px;}
.wxfw_m{ float:left; width:147px; height:170px;background:url(../../images/pro2012/aicpa/wxfw_r.gif); margin:160px 0px 0px 10px; padding:0px 10px 0px 35px;}
.wxfw_m p{ line-height:28px;}
.wxfw_m2{ float:left; width:147px; height:170px;background:url(../../images/pro2012/aicpa/wxfw_r.gif); margin:115px 0px 0px 10px; padding:0px 10px 0px 35px;}
.wxfw_m2 p{ line-height:28px;}


.main{ border:1px solid #a6c9f1; padding:14px 10px; overflow:auto; width:928px; margin:8px auto 0px;}
.kebiao{ width:928px;}
.kebiao table{ width:100%;border-top:1px solid #ffd8b7;border-right:1px solid #ffd8b7;}
.kebiao table th{ color:#ff6803; background:#fdf3e9; border-bottom:1px solid #ffd8b7;border-left:1px solid #ffd8b7; height:40px;}
.kebiao table td{  border-bottom:1px solid #ffd8b7;border-left:1px solid #ffd8b7; height:26px; line-height:26px;}
.kebiao table td p{ text-align:left; color:#3d3d3d;}
.kebiao table  .tdbg{ background:#fdfdf3; height:32px; line-height:32px;}
.kebiao table  .tdbg .imgcen img{ vertical-align:middle; margin-left:10px;}
.sta a{ color:#072fdf;}
.sta a:hover{ color:#072fdf;}
.buy a{ font-weight:600; color:#e97b02;}
.buy a:hover{ font-weight:600; color:#e97b02;}
.kebiao table td .zsfont{ color:#b32813; font-weight:600;}
.tabp p{ width:890px; margin-left:15px; display:inline; float:left;}
.ztips{ font-weight:600; text-align:left; margin-top:10px; margin-left:10px; line-height:25px;}
/*第五通*/
.mxbox{ width:468px; float:left; background:url(../../images/pro2012/aicpa/msbg.gif) left top repeat-y #fff; border:1px solid #b0d3e8;  overflow:auto;}
.mxbox dl{ width:428px; margin:10px 10px 0px;background:url(../../images/pro2012/aicpa/hxx.gif) repeat-x left bottom; overflow:auto; padding-bottom:10px;}
.mxbox dt{ float:left; width:83px; height:94px; overflow:hidden;}
.mxbox dt img{ border:1px solid #d5dadd; padding:2px;}
.mxbox dd{ width:330px; float:right; line-height:20px;}
.sskc{ clear:both; background:#f5fcff; padding:10px; overflow:auto; margin-left:6px; line-height:20px;}
.mxbox .sskc img{ height:19px; overflow:hidden;}

.mxbox1{ width:468px; float:left; background:url(../../images/pro2012/aicpa/msbg.gif) left top repeat-y #fff; border:1px solid #b0d3e8;  overflow:auto;}
.mxbox1 dl{ width:428px; margin:10px 10px 0px;background:url(../../images/pro2012/aicpa/hxx.gif) repeat-x left bottom; overflow:auto; padding-bottom:10px;}
.mxbox1 dt{ float:left; width:83px; height:94px; overflow:hidden;}
.mxbox1 dt img{ border:1px solid #d5dadd; padding:2px;}
.mxbox1 dd{ width:330px; float:right; line-height:20px;}
.mxbox1 .sskc img{ height:19px; overflow:hidden;}

.lanst a{ color:#045da3;}
.lanst a:hover{ color:#045da3;}
.msname{ font-weight:600;}
/*第六通*/
.main4{ border:1px solid #c3dff0; padding:10px; overflow:auto; width:928px; margin:2px auto 0px auto;}
.main4_left{ width:212px; float:left;}
.main4_right{ width:715px; float:right;}
.hdmtitle{ width:191px; float:left;}
.hdmtitle li{ background:url(../../images/pro2012/aicpa/fdqtitlebg.gif) no-repeat; width:176px; height:28px; line-height:28px; margin-bottom:3px; padding-left:15px; text-align:left; cursor:pointer; color:#061e68;}
.hdmtitle .dqtitle{ background:url(../../images/pro2012/aicpa/dqtitlebg.gif); color:#bb0713;}
.hdmcon{ border:2px solid #2178dd; width:515px; float:left;}
/*第七通*/
.main5{ border:1px solid #c3dff0; padding:10px; overflow:auto; width:928px; margin:5px auto 0px; line-height:24px; font-size:14px; text-align:left;}
.main5 .tit{ color:#063883;}
/**/
.main6{ border:1px solid #c3dff0; padding:10px; overflow:auto; width:928px; margin:5px auto 0px; line-height:24px; font-size:14px; text-align:left; background:#e9f3fd;}
/*通栏学习流程*/
.lcpic {
    background: url(/images/pro2012/aicpa/lcpic.jpg) no-repeat left top;
    height: 100px;
    line-height: 19px;
    margin-top: 10px;
    padding-top: 140px;
}
.lcpic p {
    display: inline;
    float: left;
    margin-left: 10px;
    width: 170px;
}
.lcpic a {
    color: #FF6C00;
    text-decoration: none;
}
.fatips {
    border: 3px solid #117DBF;
    color: #333333;
    margin: 0 auto;
    text-align: left;
    width: 944px;
	margin-top:10px;
}
.fatips a {
    color: #333333;
    text-decoration: none;
}
.fatips a:hover {
    color: #333333;
    text-decoration: none;
}
.btit {
    color: #333333;
    font-size: 14px;
    font-weight: 600;
    height: 35px;
    line-height: 35px;
}
.btit img {
    margin-right: 5px;
    vertical-align: middle;
}
.fatips ul {
    display: inline;
    float: left;
    margin-left: 30px;
	_margin-left:15px;
    padding: 10px 0;
    width: 200px;
}
.fatips ul li {
    line-height: 20px;
    white-space: nowrap;
}





.photo_by{ clear:both; height:480px; width:950px; overflow:hidden;}
.gaodu{ height:480px;}