BODY{
margin: 0 auto;
padding: 0;
text-align: center;
font-family: Verdana, Arial, Helvetica, sans-serif;
font-size: 11px;
background-color: #000000;
}

img{
border:0px;
}
td.top1 h1{
font-size: 16px;
color: #000;
margin-left: 120px;
}

#promo{
color: red;
}

div.ymenu-items{
width: 300px;
background-color: #000000;
text-align: left;
}
div.ymenu-item{
height: 24px;
line-height: 24px;
background-color: #000000;
background-image:url(i/xbtn-shade.jpg);
background-repeat:repeat-y;
background-position: left;
border: 1px solid #999999;
margin-bottom: 1px;
}

div.ymenu-item a{
display: block;
font-family:Verdana, Arial, Helvetica, sans-serif;
font-size: 12px;
font-weight: normal;
color: #FFFFCC;
text-decoration: none;
margin-left: 20px;
height: 23px;
width: 275px;
border-right: 5px solid #fff8af;
}

div.ymenu-item a:hover{
display: block;
font-family:Verdana, Arial, Helvetica, sans-serif;
font-size: 12px;
font-weight: bold;
color: #FFFFFF;
text-decoration: none;
margin-left: 20px;
height: 23px;
width: 275px;
border-right: 5px solid #fff06c;
}


div.tt{
width:900px;
}

div.tt0{
margin-left:20px;
margin-right: 10px;
margin-top: 0px;
float: left;
width: 120px;
}

div.tt1{
margin-left:0px;
margin-top: 30px;
float: left;
width: 100px;
}

div.tt2{
float: left;
width: 450px;
}
div.tt3{
margin-left:12px;
margin-top: 30px;
float: left;
width: 150px;
}

div.tt2 img{
margin-left:0px;
height:85px;
width: 450px;
}

p.info{
font-size: 12px;
color: #ffff66;
padding-left: 25px;
}

table.main {
width: 900px;
text-align: left;
}

td.left {
width: 202px;
vertical-align: top;
background-color: #000000;
}
td.right{
width: 698px;
vertical-align: top;
background-color: #000;
}
td.top1{
background-image:url(i/top1c.jpg);
background-repeat: no-repeat;
height: 91px;
}
td.top2{
background-image:url(i/top5.jpg);
background-repeat: no-repeat;
height: 119px;
}

div.main-a{
background-image:url(i/main.jpg);
background-repeat: no-repeat;
background-position: top right;
width: 698px;
height: 429px;
}
div.main-b{
background-image:url(i/main2.jpg);
background-repeat: no-repeat;
background-position: top right;
width: 698px;
height: 89px;
}

div.main-c{
width: 698px;
color: #fff;
background-color: #000;
}
div.main-c h1{
margin-top: 15px;
font-size: 21px;
}

div.menu-items{
width: 198px;
background-color: #000000;
text-align: left;
margin-left: 2px;
}
div.menu-item2{
height: 58px;
background-color:#000000;
background-image:url(i/btnbg.jpg);
background-repeat:repeat-y;
background-position: left;
border-left: 2px solid #ffffff;
border-bottom: 3px solid #ffd066;
margin-bottom: 0px;
}
div.menu-item2 a{
padding-top: 15px;
display: block;
font-family:Verdana, Arial, Helvetica, sans-serif;
font-size: 12px;
font-weight: bold;
color: #FFFFFF;
text-decoration: none;
margin-left: 20px;
height: 43px;
width: 171px;
border-right: 0px solid #000000;
}

div.menu-item2 a:hover{
padding-top: 15px;
display: block;
font-family:Verdana, Arial, Helvetica, sans-serif;
font-size: 12px;
font-weight: bold;
color: #ffd066;
text-decoration: none;
margin-left: 20px;
height: 43px;
width: 171px;
border-right: 0px solid #ffd066;
}

div.menu-item{
height: 29px;
line-height: 29px;
background-color:#000000;
background-image:url(i/btnbg.jpg);
background-repeat:repeat-y;
background-position: left;
border-left: 2px solid #ffffff;
border-bottom: 3px solid #ffd066;
margin-bottom: 0px;
}

div.menu-item a{
display: block;
font-family:Verdana, Arial, Helvetica, sans-serif;
font-size: 12px;
font-weight: bold;
color: #FFFFFF;
text-decoration: none;
margin-left: 20px;
height: 29px;
width: 171px;
border-right: 0px solid #000000;
}

div.menu-item a:hover{
display: block;
font-family:Verdana, Arial, Helvetica, sans-serif;
font-size: 12px;
font-weight: bold;
color: #ffd066;
text-decoration: none;
margin-left: 20px;
height: 29px;
width: 171px;
border-right: 0px solid #ffd066;
}

td.footer{
background-image:url(accountancy/footer_bg.gif);
background-repeat:no-repeat;
background-position: bottom;
background-color: #000000;
text-decoration: none;
width: 900px;
height: 25px;
}
div.footer{
width: 900px;
height:25px;
}
div.fl{
float: left;
line-height: 25px;
padding-left: 5px;
}
div.fl a{
font-size: 11px;
font-family: Verdana, Arial, Helvetica, sans-serif;
color:#ffffff;
line-height: 25px;
text-decoration: none;
}
div.fr{
float: right;
line-height: 25px;
color:#7da8cd;
padding-right: 5px;
}
div.fr a{
font-size: 11px;
font-family: Verdana, Arial, Helvetica, sans-serif;
color:#FFFFFF;
line-height: 25px;
}
div.fr a:hover{
font-size: 11px;
font-family: Verdana, Arial, Helvetica, sans-serif;
color:#7da8cd;
line-height: 25px;
}
div.welcometext{
margin-top: 25px;
height: 170px;
width: 788px;
}

div.welcometext h1{
padding-left: 20px;
font-size: 15px;
font-weight: bold;
font-family: Verdana, Arial, Helvetica, sans-serif;
color:#385f81;
}
div.welcometext p{
padding-left: 20px;
font-size: 12px;
font-family: Verdana, Arial, Helvetica, sans-serif;
color:#385f81;
}

div.final{
margin-bottom: 10px;
height: 80px;
width: 900px;
text-align: right;
}
div.yellow{
background-image:url(i/yellowline.gif);
background-repeat:repeat-x;
width:100%;
height:75px;
position: absolute;
top:0;
left:0;
z-index: -1000;
}
div.bg{
background-image:url(i/bg3.jpg);
background-repeat: repeat-x;
width:100%;
height:770px;
}

div.main-a p.info{
	color: #fff;
	position: relative;
	top: 358px;
	margin-right: 10px;
	margin-left: 0px;
	font-size: 15px;
	font-weight: normal;
}
td.lr{
text-align: center;
}
div.lr {
	text-align: center;
	padding-bottom: 20px;
	padding-top: 20px;
}
div.lr a{
	color: #1E1E1E;
	text-decoration: none;
	font-size: 11px;
}
div.lr a:hover{
	color: #fff;
	text-decoration: none;
	font-size: 11px;
}