body { margin:0px; background:white;
font-family:verdana,arial,sans-serif; font-size:medium; padding:0px;width:100%; height:100%; background-color:white; }
#wallpaper { position:relative; }

/** site level: 8 => PC: Common Page */
#page { margin:0; padding:0; font-family:Arial, Helvetica, sans-serif, "微软雅黑"; width:auto!importan; min-width:1080px; }
#page a { font-family:Arial, Helvetica, sans-serif, "微软雅黑"; text-decoration:none; color:#093F80; }
#page a:hover { color:#F60; }	

#header {display:block; background-image:url(disp-file-35-top_bg.jpg); background-repeat:repeat-x; height:80px; min-width:1020px; margin-left:auto; margin-right:auto; }

#content { overflow:hidden; display:block; width:100% !important; min-width: 900px; margin-left:auto; margin-right:auto; }

#banner_motto { background-image:url(disp-file-40-c_bg.jpg); background-repeat:repeat-x; height:80px; padding-top: 10px; }

#footer { clear:left; position:static; background-image:url(disp-file-35-top_bg.jpg); background-repeat:repeat-x; background-position:bottom; width:100%; margin-top:0px; margin-bottom:0px; margin-left:auto; margin-right:auto; text-align:center; padding-top: 10px; }

/* end site wide */

/* T#0 * /
/* F#4 */
/** F1: 1 => 通用：First Level Folders */
.folders_first_level { margin-top:0px; margin-right:5px; padding:10px; float:right; font-size:14px; }
.folders_first_level li { list-style:none;  display:inline; } 
.folders_first_level li#current a { background-color:grey;  color:#FFF; } /* end F1 */

/** F2: 1 => 通用：Second Level Folders */
.folders_second_level ul { float:left; height:80px; max-width:600px; padding-left:5px; text-align:center; font-size:16px; margin:0; }

.folders_second_level li { display:inline; float:left; width:110px; height:80px; line-height:80px; margin:0 0px; position:relative; list-style:none; }
.folders_second_level li a { color:#666; text-decoration:none; }
.folders_second_level li a:hover, .folders_second_level a:active { color:#666; font:bold;}	

.folders_second_level #current { background-image:url(disp-file-42-t_hover.jpg); background-repeat:no-repeat; height:80px; width:110px; color:#FFF; background-position: center; }
.folders_second_level #current a { color:#FFF;}
/* end F2 */

/** F3: 2 => DavidChangCPA Logon */
.logon { padding:20px; font-size:12px; text-align: center; }
.logon ul { display:block; margin:5px; left:10px; padding-left:0px; }
.logon li { list-style:none;  display:inline; } 
/* end F3 */

/** F4: 1 => Inner Page Banner Path */
.folder_path { float:right; margin-right:100px; }/* end F4 */

/* I#5 */
/** I1: 2 => 通用：Logo */
#logo { background-image:url(disp-file-34-loge.gif); background-repeat:no-repeat; background-size:cover; height:68px; width:350px; float:left;padding:0;}
/* end I1 */

/** I2: 4 => 通用：Inner Page Banner Image */
#banner_img { background-image:url(disp-file-38-b1.jpg); background-repeat:no-repeat; background-size:cover; height:68px; width:100%; padding:0;}
/* end I2 */

/** I3: 8 => 通用：Inner Page Banner Motto */
#motto { float:left; margin-left:100px; }/* end I3 */

/** I4: 18 => 电脑：Footer */
#footer_notes { text-align:center; font-size:12px; display:block; margin:5em; margin-bottom:3em;}
#footer_notes ul { display:block; margin:5px 0px; padding-left:0px; }
#footer_notes li { display:inline; font-family: Arial, Helvetica, sans-serif; font-size: 12px; text-align: center; list-style:none; }
#footer_notes a { font-family: Arial, Helvetica, sans-serif, 微软雅黑; text-decoration: initial; color: rgb(9, 63, 128); font-size: 12px; text-align: center; }/* end I4 */

/** I5: 10 => 通用：Inner Page Article */
#article {margin-left:80px; margin-right:80px; font-size:14px; background-image:url(disp-file-43-t_bg.jpg); background-repeat:no-repeat; padding:10px; font-size:16px; line-height:22px;}
/* end I5 */