/* ================公共样式===================== */
body,p,ul,li,dl,dt,dd,img,h2{ margin:0; padding:0;}
ul,li{ list-style:none;}
img{ border:0;}
body{ font-family:"宋体","Arial"; font-size:12px; color:#2a2c2d; line-height:22px; background:url(../images/bj.jpg) repeat-x center top #eaf5ff; text-align:center;}

a:link{color:#2a2c2d; text-decoration:none;}
a:visited{color:#2a2c2d; text-decoration:none;}
a:hover{color:#2a2c2d; text-decoration:underline;}
a:active{color:#2a2c2d; text-decoration:none;}
.layout{ margin:0 auto; width:938px; border:1px solid #a6d7e8; border-top:none; text-align:left; background:#ffffff; padding-left:5px; padding-right:5px; overflow:auto;}
.clear{ clear:both; font-size:0; height:0; overflow:hidden; width:100%;}
.redfont{ color:#e94a05;}
.fbold{ font-weight:600;}
.dq{ margin-left:65px;}
.bgl{ background:#f7fbfe; }
.font14{ font-size:14px;}
.ml{ margin-left:8px; display:inline;}
.pd10{ padding:10px;}
.line21{ line-height:20px;}
.font12{ font-size:12px;}
.colorw{ color:#fff;}
.sj{ text-indent:22px;}
.height180{ height:160px;}
/* ================banner===================== */
.banner{ margin:0 auto; width:950px; height:204px;}

/* ================编者按===================== */
.bza{ margin:0 auto; width:950px;  background:url(../images/yujiao.jpg) no-repeat left top;height:19px; }
.bzacon{ padding-left:8px; width:930px;}
.bzapic{ float:left; width:30px;}
.bzaconmid{ float:left; width:712px;}
.bzaconmid p{padding-left:8px;}
.titlelan{ color:#044665;}
.bzaright{ float:left; margin-left:10px; display:inline;}
.bzaright h2{ color:#044665; font-weight:600; font-size:14px; margin-top:-8px; position:absolute;}
.bzaright img{ border:1px solid #a6d7e8; padding:6px; margin-top:20px;}
/* ================会计===================== */
.title1{ width:938px;  height:68px;}
.title1bgl{ background:url(../images/hjtitle.jpg) no-repeat left center; width:139px; height:68px; float:left;}
.title1bgr{ background:url(../images/hjbgright.jpg) no-repeat left center; width:8px; height:68px; float:left;}
.title1mid{ width:790px; padding-top:20px; height:48px; float:left;background:url(../images/hjbgmid.jpg) repeat-x;}
.content{ width:938px; margin-top:5px;  background:url(../images/lanx.jpg) repeat-x left bottom; padding-bottom:5px;}

.conleft{ width:195px; float:left; background: url(../images/zsleft.jpg) no-repeat left bottom #f3f3f3; padding:15px 10px 13px 10px;}
.conleft p{padding-left:10px; padding-top:5px;}

.conmid{ width:410px; float:left; margin-left:10px; display:inline;}
.conmidt{ border:1px solid #a6d7e8; width:408px; background:url(../images/midbg.jpg) repeat-x left top;}
.contitle{ background:url(../images/zstitlemid.jpg) no-repeat right top;}
.contitle h2{ background:url(../images/xb1.jpg) no-repeat 10px 10px; font-size:14px; padding-left:30px; padding-top:10px;}
.text{padding:5px 15px;}
.conmidb{ width:410px;margin-top:8px;}
.conmidbleft{ background: url(../images/zsright.jpg) no-repeat right bottom #eaf5ff; float:left; width:200px; text-align:center;}
.conmidbleft p{ text-align:left; padding-left:3px; padding-bottom:10px;}
.conmidbleft img{ margin:10px auto;}
.conright{ background:#eaf5ff; border-top:1px solid #1073cd; display:inline; width:290px; float:left; margin-left:10px;}
.conright dl{ width:75px; float:left; margin-left:20px; margin-top:10px; display:inline;}
.conright dd{ text-align:center;}
.lan{ color:#01549a; font-size:14px; font-weight:600;}

.mstitle{ background: url(../images/mingshijieduxb.jpg) no-repeat 10px 0px #6eb3fb; padding-left:40px; width:250px; height:29px; margin-top:6px; color:#fff; line-height:29px; font-weight:600;}
.qlan{ color:#1005f8;}
.border5{ height:5px; background:#eaf5ff; width:644px; font-size:0; overflow:hidden;}
/* ================审计===================== */
.title2{ width:938px;  height:68px;}
.title2bgl{ background:url(../images/shenjititle.jpg) no-repeat left center; width:139px; height:68px; float:left;}
.title2bgr{ background:url(../images/shenjititlebgright.jpg) no-repeat left center; width:8px; height:68px; float:left;}
.title2mid{ width:790px; padding-top:20px; height:48px; float:left;background:url(../images/shengjititlebg.jpg) repeat-x;}
.conright2{ background:#eaf5ff; border-top:1px solid #1073cd; display:inline; width:290px; float:left; margin-left:10px;}
.conright2 dl{ width:90px; float:left; margin-left:45px; margin-top:10px; display:inline;}
/* ================财管===================== */
.title3{ width:938px;  height:68px;}
.title3bgl{ background:url(../images/caiguantitle.jpg) no-repeat left center; width:139px; height:68px; float:left;}
.title3bgr{ background:url(../images/caiguantitleright.jpg) no-repeat left center; width:8px; height:68px; float:left;}
.title3mid{ width:790px; padding-top:20px; height:48px; float:left;background:url(../images/caiguantitlebg.jpg) repeat-x;}
/* ================税法===================== */
.title4{ width:938px;  height:68px;}
.title4bgl{ background:url(../images/shuifatitle.jpg) no-repeat left center; width:139px; height:68px; float:left;}
.title4bgr{ background:url(../images/shufatitlebgright.jpg) no-repeat left center; width:8px; height:68px; float:left;}
.title4mid{ width:790px; padding-top:20px; height:48px; float:left;background:url(../images/shuifatitlebg.jpg) repeat-x;}
/* ================经济法===================== */
.title5{ width:938px;  height:68px;}
.title5bgl{ background:url(../images/jingjifatitle.jpg) no-repeat left center; width:163px; height:68px; float:left;}
.title5bgr{ background:url(../images/jingjifatitlebgright.jpg) no-repeat left center; width:8px; height:68px; float:left;}
.title5mid{ width:766px; padding-top:20px; height:48px; float:left;background:url(../images/jingjifatitlebg.jpg) repeat-x;}
/* ===============战略风险===================== */
.title6{ width:938px;  height:68px;}
.title6bgl{ background:url(../images/zlfxtitle.jpg) no-repeat left center; width:167px; height:68px; float:left;}
.title6bgr{ background:url(../images/zlfxtitlebgright.jpg) no-repeat left center; width:8px; height:68px; float:left;}
.title6mid{ width:760px; padding-top:20px; height:48px; float:left;background:url(../images/zlfxtitlebg.jpg) repeat-x;}

/* ===============编后语===================== */
.bhy{ background:#f3faff; color:#01549a; padding:10px; margin-top:10px;}