body {
  margin: 0;
  background: url(img/bg.jpg);
  background-position:center;
  font-family: "Arial" , "微軟正黑體", sans-serif;
  background-position: center top;
/*  -moz-background-size: cover;
 background-size: cover;*/
}
#gotop {
width:3.6em;
height:3.6em;
text-align: center;
border:1px solid #ddd;
position: fixed;
right: 10px;
bottom: 10vh;
border-radius:50%;
padding:3px 0px;
font-size: 0.8em;
background: rgba(0,0,0,0.7);
border: 1px;
color: white;
z-index: 300;

}
@media screen and (max-width:38em){
  #gotop {
  font-size:16px;
  padding-top: 6px;
  bottom: 120px;
  }
}
#talk ul li,
.dropbtn {
  width:3.8em;
  height:3.8em;
  border-radius: 50%;
  vertical-align: middle;
  text-align: center;
  cursor: pointer;
}
#talk{
  text-align: center;
  position:fixed;
  top:12vh;
  vertical-align: middle;
  left:0px;
  text-align: left;
  color: #fff;
  font-size:0.8em;
  line-height: 1.3;  
  text-align: center;
  z-index: 20;
}
#talk ul{
  margin: 0px 0px;
  padding: 0px 0px;
  list-style-type: none;  
 /*background-color:#fff;*/
}
#talk ul li{
  /*border:0.5px solid rgba(255,255,255,0.3);*/
  padding-top: 1.8vh;
  margin-top:0.5vh;
  color:#ff355e;

}
#talk ul li:first-child{
  padding-top: 1.2vh;
}
#talk ul li:hover{
    border:0.5px solid #ff355e;
}
.fb_icon{
  /*color:rgba(255,255,255,0.9);*/
  font-size:2em;
  padding: 0px!important;
  margin: 0px!important;
}
.share {
  margin-top: 2vh;
  margin-left: 0.15vw;
  opacity: 0.8;
}
@media screen and (max-width:38em){
  #talk {
  width:100%;
  height: 50px; 
  /*background-color:rgba(236,236,236,0.8);*/
  background-color: rgba(0,0,0,0.65);
  border-top:1px solid #f0f0f0;
  line-height:1.2;
  font-size:14px;
  padding: 3px 0px 0px 0px;
   bottom: 0px;
    left: 0px;
    top: auto;
}
#talk ul{
   background-color:rgba(83, 210, 250,0.0);
}
#talk ul li{
  margin:0px; 
  width: 55px;
  height: 30px;
  padding-top:3px;
  display: inline-block;
  /*color: rgba(0,0,0,0.5);*/
  color: rgba(255,255,255,0.8);
  border:0px solid #1dcd00;  
  border-left:0px solid rgba(255,255,255,0.65);
  border-radius: 0%;
   /*text-shadow: 1px 1px 1px rgba(255,255,255,0.6);*/
}
#talk ul li:first-child{
  border-left:0px solid rgba(0,0,0,0.2);
  padding-top:0px;
}
.fb_icon{
  font-size:1.8em;
}
.share {
  margin-top: 0px!important;
  margin-bottom: 0px!important;
  padding: 0px!important;
  opacity: 0.8;
  vertical-align: middle;
}
}
.dropbtn {
  margin-bottom:1vh;
  border:1px solid #fff;
  background-color:rgba(255,255,255,0);
  padding: 0px;
  color:#ff355e;
  border: none;
  cursor: pointer;
  font-size: 1em;
  font-family: "Arial" , "微軟正黑體", sans-serif;
}
.dropdown {
    position: relative;
    display: inline-block;
    
}
.dropbtn:hover, .dropbtn:focus {
  border:0.5px solid  #ff355e;

}
.dropdown-content {
    display: none;
    position: absolute;
    right: 0;
    left:10px;
    background-color:#fff;
    border: 1px solid #1dcd00;
    border-radius:10px;
    font-size:1.5em; 
    color: #1dcd00;
    min-width: 150px;
    box-shadow: 0px 8px 16px 0px rgba(0,0,0,0.2);
    z-index: 1;
    font-weight: bold;
}
.dropdown-content a {
    padding: 0.8em;
    border-radius:8px;
    text-decoration: none;
    border-bottom: 1px solid rgba(35,112,22,0.2);
   color: #1dcd00;
    display: block;
}
.dropdown a:hover {background-color: #f1f1f1;}
.show {display:block;}
@media screen and (max-width:38em){
.dropbtn {
  width: 68px;
  height: 40px;
  background-color: #1dcd00;
  color:#fff;
  font-weight: bold;
  border-radius: 5%;
  border-left:0px solid rgba(0,0,0,0.3);
   text-shadow: 0px 0px 0px rgba(255,255,255,0.6);
}
.dropdown-content {
  left:0;
  top:auto;
  bottom:100%;
}

.dropdown:hover .dropbtn {
   color:#fff;
   text-shadow: 0px 0px 0px rgba(255,255,255,0.6);
}
.dropbtn,#talk ul,.share{
    display: inline-block;
  }
}
 ul.topnav {
  list-style-type: none;
  margin: 0 auto;
  padding: 0;
  overflow: hidden;
  /*background-color: rgba(0,0,0,0.1);*/
}
ul.topnav li {float: left;}
ul.topnav li a {
  font-family: "Arial" , "微軟正黑體", sans-serif;
  display: inline-block;
  color: #333;
  text-align: center;
  padding: 2vh 0.5vw;
  text-decoration: none;
  transition: 0.3s;
  font-size: 0.9em;
}
ul.topnav li a:hover {font-weight: bold;}
ul.topnav li.icon {display: none;}
@media screen and (max-width:50em) {
  ul.topnav li:not(:first-child) {display: none;}
  ul.topnav li.icon {
    float: right;
    display: inline-block;    
  }
  ul.topnav.responsive {position: relative;}
  ul.topnav.responsive li.icon {
    position: absolute;
    right: 0;
    top: 0;
  }
  ul.topnav.responsive li {
    float: none;
    display: inline;
  }
  ul.topnav.responsive li a {
    display: block;
    text-align: left;
    border-bottom:1px solid rgba(255,255,255,0.1);
    background-color:rgba(0,0,0,0.8);
    border-radius: 0px;
  }
  ul.topnav li a{
    color: #fff;
  }
}
@media screen and (max-width:50em) {
  .sidenav {padding-top: 45px;}
  .sidenav a {font-size: 15px;}
}

footer {
  color: #fff;
  padding: 8vh 8vw;
  background-color: rgba(77, 144, 254,1.0);
}
footer h2{
  font-size:1.1em;
  line-height: 1.8;
  margin: 0 0px;
  text-align: left;
}
footer h3 {
  font-size: 1em;
  margin: 0 0;
  padding: 0 0 1vh 0.8vw;
  text-align: left;
}
.win{
  width:38vw;
  display: inline-block;
  vertical-align: top;
  color: #fff;
}
.add{width:100%;}
.add td{padding: 5px 1px;}

footer nav{
  width: 11vw;  
  /*font-weight: bold;*/
  text-align: right;
  display: inline-block;
  vertical-align: top;
  margin: auto 0 auto 2vw;
}

footer nav a{
  color: #fff;
  text-decoration: none;
  line-height: 1.8;
  display: block;
  text-align: left;
}
footer nav  a:hover{
  font-weight: bold;
  color: #ffff00;
}
footer span{
  background-color: #fff;
  color: rgba(77, 144, 254,1.0);
  padding: 1px 5px;
  border-radius: 3px;
  font-weight: bold;

}
.shere{  
  display: inline-block;
  font-size:2.2em;
}
footer i{
  color: #fff;
  margin: auto 1vw;
}
@media (max-width: 68em){
  .win{
  width:50vw;
  display: inline-block;
  vertical-align: top;
}
footer {
  color: #fff;
  padding: 8vh 5vw;
  background-color: rgba(77, 144, 254,1.0);
}
footer nav{
  margin: auto 0 auto 6vw;
}
}
@media (max-width: 50em){
 .win{
  width: 100%;
  font-size: 14px;
  display: block;
}
footer {
  color: #fff;
  font-size:14px;
  padding:6vh 3vw;
  background-color: rgba(77, 144, 254,1.0);
}
footer nav{
  width: 25vw;  
  margin-top: 3vh;
  margin-left:0vw;
  vertical-align: top;
}
.shere{  
  vertical-align: bottom;
}
}
.sidenav {
    height: 100%;
    width: 0;
    position: fixed;
    z-index: 1;
    top: 0;
    right: 0;
    background-color: #ff0000;
    overflow-x: hidden;
    transition: 0.5s;
    padding-top: 60px;
}

.sidenav a {
    padding: 8px 8px 8px 12px;
    text-decoration: none;
    font-size: 13px;
    border-bottom: 1px solid rgba(255,255,255,0.6);
    color: #fff;
    display: block;
    transition: 0.3s;
}

.sidenav a:hover, .offcanvas a:focus{
    background-color: #fff;
    color: #ff0000;
    font-weight: bold;
}

.sidenav .closebtn {
    position: absolute;
    top: 0;
    right: 5px;
    font-size: 36px;
    margin-left: 50px;
    border-bottom: 0px solid rgba(0,0,0,0);
}
#main {
    transition: margin-left .5s;
    padding: 0px;
}

@media screen and (max-width:660px) {
  .sidenav {padding-top: 15px;}
  .sidenav a {font-size: 15px;}

}
.red {color: #F00;font-weight: bold;}
.yellow{color: #ff0;font-weight: bold;}
.blue{color: #333;font-weight: bold;}
.with{color: #fff;font-weight: bold;}
.c_add{color: #0033cc;font-weight: bold;}
.r_bg{background-color: #ff0000;color: #fff;padding: 1px 5px;margin: 0px 2px;text-shadow: 0px 0px 0px rgba(255,255,255,0.6); font-weight: bold;}
.c_bg{background-color: #006fff;color: #fff;padding: 1px 5px;margin: 0px 2px;text-shadow: 0px 0px 0px rgba(255,255,255,0.6); font-weight: bold;}
/*.w_bg{background-color: #fff;color: #666;padding: 1px 5px;margin: 0px 2px;text-shadow: 0px 0px 0px rgba(255,255,255,0.6); font-weight: bold;}*/
.g_bg{background-color: #288e17;padding: 1px 5px;margin-right:5px; border-radius: 5px; font-size: 15px; color: #fff;text-shadow: 0px 0px 0px rgba(255,255,255,0.6);}
.y_bg{background-color: #ffff00;padding: 1px 5px;margin-right:5px; border-radius: 5px;  color: #333;text-shadow: 0px 0px 0px rgba(255,255,255,0.6);}
.b_bg{background-color: #0033cc;padding: 1px 5px;margin-right:8px; border-radius: 5px; font-size: 15px; color: #fff;text-shadow: 0px 0px 0px rgba(255,255,255,0.6);}
.w_bg{background-color: #fff;}

header {
  background: url(img/top.jpg);
  background-position: center;
  background-size: cover;
  margin: 0 auto;
  color: white;
  text-align: center;
  padding: 5vh;
}
header h1 {
    font-size: 40px;
    margin:0 0;
}
header img{
  width:46vw;
}
header h2{
  font-size: 4em;
  margin-top: -3vh;
  margin-bottom:10vh;
  color: #182987;
  padding-left:5vw;
  font-family: "Teko", "微軟正黑體", sans-serif;
  -moz-transform:rotate(-4.5deg);
  -webkit-transform:rotate(-4.5deg);
  -o-transform:rotate(-4.5deg);
  -ms-transform:rotate(-4.5deg);
  transform:rotate(-4.5deg);
/*border-top: 1px solid #182987;
border-bottom: 1px solid #182987;*/
}

.s1{
  font-size: 0.3em;
  background-color:#182987;
  color: #fff;
  border-radius: 50%;
  padding: 0 0.5vw;
}
.s3{
  font-size: 0.5em;
  color: #182987;
}
header strong{
  font-size: 0.6em;
}
.side {
    width:18vw;
     position:fixed;
     top:10vh;
     left: 0px;
}
.s_bk{
  background-color: rgba(255,255,255,0.65);
  padding:5vh 1.2vw 3vh 5.5vw;
  border-radius: 0 35px 35px 0;
  border: 1px solid rgba(255,255,255,0.65);
}
.main {   
    width:68vw;
    margin: auto auto 5vh 22vw;
    /*border-left: 1px solid rgba(255,255,255,0.3);*/

}
@media screen and (max-width: 65em){
  .side {
    width:85vw;
     position:relative;
     margin: auto;
     top:0px;
     left: 0;
     right:0;
}
  .main {
    width: 95%;
    margin:0px auto;
    padding:0vh 6vw 5vh 6vw;
  }
  .s_bk{
  background-color: rgba(255,255,255,0.0);
  padding:0vh 1.2vw 3vh 5.5vw;
  border-radius: 0 0 0 0;
  border: 1px solid rgba(255,255,255,0.0);
}
  header img{
  width:65vw;
}
}
@media screen and (max-width: 45em){
  header{
     padding-bottom: 0px;  
  }
  header img{
  width:80vw;
}
header h2{
  font-size: 3.5em;
  line-height: 1.6;
  color: #182987; 
  padding-left:0vw;
}
}
@media screen and (max-width: 30em){
header h2{
  font-size: 2.5em;
  line-height:1.6;
}
}
#about {
     font-size:1em;
     line-height: 1.8;
}
#about h2 {
  font-size: 1.1em;
  color: #ffe022;
  line-height: 1.6;
  margin: 0 0;
  
}
#about h1{
  font-size: 1em;
  line-height: 1.6;
  padding-top: 5vh;
}
#about ul {
  padding: 2vh 1vw;
  margin:1vh 0 0 0px;
  background-color: #ff355e;
  list-style: none;
  color:#fff;
  border-radius: 20px;
}
#about ul li:nth-child(1){
  border-bottom: 1px solid #fff;
}
#about ul li span {
  font-size: 0.7em;
}
#about a {
  color: #fff;
  text-decoration: none!important;
}
#about nav a{
   display: block;
   line-height: 1.6;
   color: #333;   
}
#about nav a:hover{
  text-decoration: underline;
}
.sale{
  border-radius: 50%;
  width:120px;
  height:120px;
  text-align: center;  
  position: absolute;
  margin: -8vh 5vw;
  padding-top: 22px;
  border: 1px solid #fffff; 
  box-shadow: 1px 1px 1px rgba(254,172,11,0.8;);
  /* Permalink - use to edit and share this gradient: http://colorzilla.com/gradient-editor/#93d680+1,88db64+12,1dcd00+52,1dcd00+100 */
background: rgb(147,214,128); /* Old browsers */
background: -moz-linear-gradient(-45deg, rgba(147,214,128,1) 1%, rgba(136,219,100,1) 12%, rgba(29,205,0,1) 52%, rgba(29,205,0,1) 100%); /* FF3.6-15 */
background: -webkit-linear-gradient(-45deg, rgba(147,214,128,1) 1%,rgba(136,219,100,1) 12%,rgba(29,205,0,1) 52%,rgba(29,205,0,1) 100%); /* Chrome10-25,Safari5.1-6 */
background: linear-gradient(135deg, rgba(147,214,128,1) 1%,rgba(136,219,100,1) 12%,rgba(29,205,0,1) 52%,rgba(29,205,0,1) 100%); /* W3C, IE10+, FF16+, Chrome26+, Opera12+, Safari7+ */
filter: progid:DXImageTransform.Microsoft.gradient( startColorstr='#93d680', endColorstr='#1dcd00',GradientType=1 ); /* IE6-9 fallback on horizontal gradient */
}
@media screen and (max-width: 85em){
  #about nav a{
    display: inline-block;
  }
}
@media screen and (max-width: 65em){
.sale{
  border-radius: 50%;
  text-align: center;  
  position: absolute;
  margin: -10vh auto auto 8vw;
  padding-top: 22px;
}
#about nav,#about h1{
  padding-left:22vw;
}
  #about h1{
      font-size:1.5em;
      line-height: 1.6;
      padding-top: 0vh;
      margin: 0 auto;
  }
}
@media screen and (max-width: 52em){
  #about nav a{
    display: block;
  }
  .sale{  
  margin: -10vh auto auto 0vw;
  padding-top: 22px;
}
  #about nav,#about h1{
  padding-left:30vw;
}
}

#cpa{
  font-size: 1.2em;
  line-height: 1.6;
  color: #000;

}
#cpa h2{
    font:5rem/6rem 'Arial Black','微軟正黑體', sans-serif;
    margin-bottom: 6vh;    
    font-weight:bold;
    letter-spacing:-0.1rem;
    text-transform: uppercase;
    border-bottom: 1px solid #fff;
    color: #fff;     
    text-align: left;
    text-shadow: -1px  1px 0 #ddd,
                 -2px  2px 0 #ffd20e,
                     -4px  4px 0 #ffd20e, 
                     -5px  5px 0 rgba(254, 189, 16,0.6),     
                     -6px  6px 0 rgba(254, 189, 16,0.6),
                     -8px  8px 0 rgba(254, 189, 16,0.6),
                     -9px  9px 0 rgba(254, 189, 16,0.6),
                     -10px  10px 0  rgba(254, 189, 16,0.6);
}
#cpa h2 span{
    color: #0e2188;     
    text-shadow: 1px 1px 1px #fff,
                 -1px  1px 0 #fff,
                 -2px  2px 0 #ffd20e,
                     -4px  4px 0 #ffd20e, 
                     -5px  5px 0 rgba(254, 189, 16,0.6),     
                     -6px  6px 0 rgba(254, 189, 16,0.6),
                     -8px  8px 0 rgba(254, 189, 16,0.6),
                     -9px  9px 0 rgba(254, 189, 16,0.6),
                     -10px  10px 0  rgba(254, 189, 16,0.6);
}
#cpa p{
  font-weight: bold;
}
#cpa h2,
#cpa p{
  padding-left: 2vw;
  -moz-transform:rotate(-3deg);
  -webkit-transform:rotate(-3deg);
  -o-transform:rotate(-3deg);
  -ms-transform:rotate(-3deg);
  transform:rotate(-3deg);

}
#cpa strong {
  color:#ff355e;
}
#five{
   text-align: center;
}
#five h3{
  line-height: 1.5;
  margin: 0px auto;
  padding: 0px 0px;
  color: #ff355e;
  font-weight: bold;
}
#five h4{  
  line-height: 1.5;
  font-weight: bold;
  margin:0px 0px 5px 0px;
  color: #ff355e;
}
#five p{
  /*padding-left: 26px;*/
  font-size: 1em;
  margin:0px 0px 0px 0px;
}
#five ul {
  list-style-type: none;
  padding: 0px 0px;
  display: inline-block;
  margin: 5px auto;
  /*margin-left: 60px;*/

}
#five img{
    width: 120px;
  height: 120px; 
  border-radius: 50%;
}
#five ul li{
  width: 120px;
  height: 120px;
  border-right: 1px solid #fff;
  border-radius: 50%;
  text-align: center;
  margin:0px 0px 5px 0px;
  font-size: 1.2em;
  line-height: 1.5;
  color: #fff;
  font-weight: bold;
  padding-top: 26px;
  display: inline-block;
   /*box-shadow: 2px 5px rgba(19, 28, 56, 0.2);
  transform: translateY(3px);*/
}
#five ol {
  background-color: rgba(255,255,255,0.95);
  border:1px solid #ddd;
  padding: 8vh 3vw;
  line-height: 1.8;
  border-radius: 35px;
  font-size: 0.95em;
  list-style-type: none;
   text-align: left;
}
#five ol li:before {
content: "\f005";
font-family: fontAwesome;
margin-right: 5px;
color:#ff355e;
}
@media (max-width:50em){
#cpa h2{
    font:4rem/4.6rem 'Arial Black','微軟正黑體', sans-serif;
    margin-bottom: 5vh;    
    font-weight: bold;
    padding-left: 0px;
}
}
@media (max-width:38em){
#cpa h2{
    font:3.2rem/3.6rem 'Arial Black','微軟正黑體', sans-serif;
    margin-bottom: 5vh;    
    font-weight: bold;
    padding-left: 0px;
}
#ifrs h2{
    font:3rem/3.6rem 'Arial Black','微軟正黑體', sans-serif;
    font-weight: bold;
    }
#five p{
  padding-left: 10px;
}
#five ul {
  list-style-type: none;
  padding: 0px 0px 0px 15px;
  display: inline-block;0
  margin: auto;
}
#five ul li{
  width: 90px;
  height: 90px;  
  padding-top: 2vh;
  margin-top: 0px;
}
#five ol {
  padding: 6vh 6vw;
  font-size: 0.9em;
}
#five ol li{
  border-bottom: 1px dashed #ff355e;
  padding-bottom: 2vh;
  padding-top: 2vh
}
}
.teacher{
  width: 100%;
  background-color:rgba(255,255,255,0.95);
  color:#666;
  margin: auto;
  border:2px solid #fff;
}
.teacher th,
.teacher td {
  border-right: 1px solid #ffd1d2;
  border-bottom:1px solid #ffd1d2;
  padding: 1vh 2vw;
  text-align: center;
}
.teacher th{
  background-color: #ff355e;
  color: #fff;
}
/*.teacher th:nth-child(1),
.teacher td:nth-child(1){
  width: 30%;
}*/
.teacher th:nth-last-child(1),
.teacher td:nth-last-child(1){
  border-right: 0px solid #ffd1d2;
}
.teacher tr:nth-last-child(1) td{
  border-bottom: 0px solid #ffd1d2;
}

#topic,
#auditing,
#ifrs,
#five{
  padding-bottom:15vh;
}
#sas{
  background-color:  #ff355e;
  padding:10vh 0vw;
  text-align: center;
  color: #fff;
  font-size: 1.2em;
  line-height: 1.8;

}
#sas h1{
  font-size: 1.2em;
  line-height: 2em;
  letter-spacing: 1rem;
  border-bottom: 1px solid #fff;
  border-top: 1px solid #fff;
}
#sas h2{
  font-weight: bold;
  font-size: 1.6em;
  line-height: 1.8;
}
#sas p {
  width:55vw;
  text-align: left;
  margin: 0 auto;

}
#sas p ins {
  font-weight: bold;
  color: #ffff00;
}
#sas h3{
  text-align: center;
  font-weight: normal;
}
#sas ul {
  font-size: 1.6em;
  line-height: 1.2;
  margin:5vh auto;
  list-style: none;
  text-align: center;
}
#sas ul li {
  width: 28vw;
  background-color: #fff;
  border-radius: 20px;
  border: 1px solid #ddd;
  padding: 2vh 1vw;
  text-align: center;
  font-family: Teko, 微軟正黑體, sans-serif;
  display: inline-block;
  margin: 0px 1vw;
  cursor: pointer;
}
#sas ul li span {
  font-size: 2em;
}
#sas ul li:nth-child(1){
  color: #ff355e;
}
#sas ul li:nth-child(2){
  color: #0033cc;
}
#sas ul li:nth-child(1):hover{
   background-color: #ffff00;
   color:#ff355e;
   border: 2px solid #000;
}
#sas ul li:nth-child(2):hover{
  background-color: #0033cc;
  color: #fff;
  border: 2px solid #000;
}
@media (max-width:38em){
#topic,
#auditing,
#ifrs,
#five{
  padding-bottom: 10vh;
}
#sas{
  background-color:  #ff355e;
  padding:6vh 0vw;
  text-align: center;
  color: #fff;
  font-size: 1.2em;
  line-height: 1.8;

}
#sas h1{
  font-size: 1.2em;
  line-height: 2;
  letter-spacing: 0.1rem;
  border-bottom: 1px solid #fff;
  border-top: 1px solid #fff;
}
#sas h2{
  font-size: 1.2em;
}
#sas ul{
  padding:0 0;
  margin: 0 0;
}
#sas ul li {
  width: 80%;
  margin: 2vh auto;
} 
#sas p {
  width: 85%;
  text-align: left;
  margin: 0 auto;

}
#sas p ins {
  font-weight: bold;
  color: #ffff00;
}
#sas h3{
  font-size: 1.1em;
  text-align: center;
  font-weight: normal;
}
}