/* Baker Tilly inspired editorial system for 澄算會計 */
:root{--tone:#d7352f;--tone2:#a91f25;--dark:#171717;--ink:#1a1a1a;--paper:#fff;--light:#f4f3f0;--line:#d9d9d6}
body.accounting-dashboard{background:var(--paper);color:var(--ink);font-family:Arial,"Noto Sans TC",sans-serif}
body.accounting-dashboard .top{background:#fff;border-bottom:1px solid #ddd;color:var(--ink);min-height:82px;box-shadow:0 3px 18px #0000000d}
body.accounting-dashboard .logo-img{width:190px} body.accounting-dashboard nav{gap:28px} body.accounting-dashboard nav a{color:var(--ink);font-size:13px;letter-spacing:.08em;position:relative} body.accounting-dashboard nav a:after{content:"";position:absolute;left:0;right:100%;bottom:-8px;height:2px;background:var(--tone);transition:right .25s} body.accounting-dashboard nav a:hover:after{right:0}
body.accounting-dashboard main{padding-top:82px}
.accounting-dashboard .hero.dashboard{grid-template-columns:1.15fr .5fr 1.35fr!important;min-height:calc(100svh - 82px);padding:0;gap:0;background:#fff;color:var(--ink);align-items:stretch}
.accounting-dashboard .hero.dashboard>div:first-child{grid-column:1;padding:clamp(48px,8vw,120px) clamp(24px,6vw,90px);display:flex;flex-direction:column;justify-content:center;background:#fff;position:relative;z-index:2}
.accounting-dashboard .hero.dashboard>div:first-child:before{content:"ACCOUNTING / INSIGHTS";color:var(--tone);font-size:12px;font-weight:800;letter-spacing:.2em;margin-bottom:28px}
.accounting-dashboard .hero.dashboard h1{font-size:clamp(38px,4.4vw,72px);line-height:1.02;letter-spacing:-.05em;max-width:720px}
.accounting-dashboard .hero.dashboard h1:after{content:"";display:block;width:72px;height:7px;background:var(--tone);margin-top:28px}
.accounting-dashboard .hero.dashboard p{font-size:16px;max-width:560px;margin:30px 0 0;color:#555}
.accounting-dashboard .hero.dashboard>div:first-child:after{content:"了解更多  ↗";display:inline-flex;width:max-content;margin-top:38px;padding:16px 22px;background:var(--tone);color:#fff;font-weight:800;letter-spacing:.06em}
.accounting-dashboard .hero-photo{grid-column:3;grid-row:1;min-height:calc(100svh - 82px);position:relative}
.accounting-dashboard .hero-photo:after{content:"";position:absolute;inset:0;background:linear-gradient(90deg,#fff0 40%,#0002)}
.accounting-dashboard .hero-photo img{filter:saturate(.8);transition:transform 1.2s cubic-bezier(.2,.7,.2,1)}
.accounting-dashboard .hero-photo:hover img{transform:scale(1.06)}
.accounting-dashboard .metrics{grid-column:2;display:flex!important;flex-direction:column;justify-content:center;gap:0!important;background:var(--tone);padding:32px 22px;color:#fff;z-index:3}
.accounting-dashboard .metrics .card{border:0;border-bottom:1px solid #ffffff66;background:transparent;padding:22px 4px;min-height:140px}
.accounting-dashboard .metrics .card:last-child{border-bottom:0}.accounting-dashboard .metrics .card span{color:#fff;font-size:12px;letter-spacing:.12em}.accounting-dashboard .metrics .card h3{font-size:24px;margin:16px 0 6px}.accounting-dashboard .metrics .card p{color:#fff9;margin:0;font-size:13px}
.bt-insights{padding:clamp(55px,8vw,110px) clamp(24px,7vw,110px);background:var(--light)}.bt-section-label{font-size:12px;font-weight:900;letter-spacing:.18em;color:var(--tone);margin-bottom:28px;display:flex;gap:18px;align-items:center}.bt-section-label span{color:#555;letter-spacing:.04em;font-weight:500}.bt-section-label:after{content:"";height:1px;background:#bbb;flex:1}.bt-insight-grid{display:grid;grid-template-columns:1.2fr .9fr .9fr;gap:22px}.bt-insight-grid article{background:#fff;border-top:5px solid var(--tone);padding:28px;min-height:220px;transition:transform .35s,box-shadow .35s}.bt-insight-grid article:hover{transform:translateY(-8px);box-shadow:0 18px 38px #0001}.bt-insight-grid article b{font-size:12px;color:var(--tone);letter-spacing:.13em}.bt-insight-grid h3{font-size:28px;margin:26px 0 12px;letter-spacing:-.03em}.bt-insight-grid p{margin:0;color:#666;font-size:14px}.accounting-dashboard .screen{height:55vh;min-height:360px;padding:0;position:relative}.accounting-dashboard .screen:after{content:"澄算會計 / 報表與洞察";position:absolute;left:clamp(24px,7vw,110px);bottom:28px;color:#fff;font-weight:800;letter-spacing:.12em;font-size:12px}.accounting-dashboard .screen img{filter:saturate(.7)}
.accounting-dashboard .table{background:#fff;padding:clamp(65px,8vw,110px) clamp(24px,7vw,110px);display:grid;grid-template-columns:repeat(3,1fr);gap:0;border-top:1px solid var(--line)}.accounting-dashboard .table h2{grid-column:1/-1;font-size:clamp(38px,5vw,68px);margin-bottom:42px}.accounting-dashboard .table .card{border:0;border-top:1px solid var(--ink);background:#fff;padding:28px 20px 34px;min-height:210px}.accounting-dashboard .table .card:not(:last-child){border-right:1px solid var(--line)}.accounting-dashboard .table .card span{color:var(--tone);font-size:13px}.accounting-dashboard .table .card h3{font-size:28px;margin:38px 0 10px}.accounting-dashboard .table .card p{margin:0;color:#666}
.accounting-dashboard .contact{background:var(--dark);color:#fff;padding:clamp(70px,10vw,150px) clamp(24px,7vw,110px);border:0}.accounting-dashboard .contact h2{font-size:clamp(42px,6vw,84px)}.accounting-dashboard .contact p{color:#bbb}.accounting-dashboard .contact input,.accounting-dashboard .contact textarea{background:#222;border:1px solid #555;color:#fff}.accounting-dashboard .contact button{background:var(--tone);cursor:pointer}.accounting-dashboard .site-proof{background:var(--tone);color:#fff;padding:clamp(55px,8vw,110px) clamp(24px,7vw,110px)}.accounting-dashboard .site-proof h2,.accounting-dashboard .site-proof p,.accounting-dashboard .site-proof a{color:#fff}.accounting-dashboard .site-proof a{background:#fff;color:var(--ink);display:inline-flex;padding:13px 18px;text-decoration:none;font-weight:800}.accounting-dashboard .proof-image{filter:grayscale(1);opacity:.85}.accounting-dashboard .proof-cards article{border-color:#fff5}.accounting-dashboard .proof-cards p{color:#fff9}
.bt-reveal{opacity:0;transform:translateY(28px);transition:opacity .8s ease,transform .8s ease}.bt-reveal.in{opacity:1;transform:none}
@media(max-width:900px){.accounting-dashboard .hero.dashboard{grid-template-columns:1fr}.accounting-dashboard .hero.dashboard>div:first-child{grid-column:1;padding:80px 24px 55px}.accounting-dashboard .metrics{grid-column:1;display:grid!important;grid-template-columns:repeat(3,1fr);padding:8px 18px}.accounting-dashboard .metrics .card{min-height:120px;padding:18px 8px}.accounting-dashboard .metrics .card h3{font-size:18px}.accounting-dashboard .hero-photo{grid-column:1;min-height:48vh}.bt-insight-grid,.accounting-dashboard .table{grid-template-columns:1fr}.accounting-dashboard .table .card{border-right:0!important;border-bottom:1px solid var(--line)}}
.bt-newsbar{height:44px;background:#191919;color:#fff;display:flex;align-items:center;gap:22px;padding:0 clamp(24px,6vw,90px);font-size:12px;letter-spacing:.05em;overflow:hidden}.bt-newsbar strong{color:#f05a4f;white-space:nowrap}.bt-newsbar a{margin-left:auto;color:#fff;text-decoration:none;white-space:nowrap}.bt-marquee{white-space:nowrap;transition:opacity .25s,transform .25s}.bt-marquee.is-changing{opacity:0;transform:translateY(8px)}
.bt-editorial{display:grid;grid-template-columns:1fr 1fr;gap:clamp(35px,8vw,130px);padding:clamp(70px,10vw,150px) clamp(24px,7vw,110px);background:#f4f3f0}.bt-editorial-head h2{font-size:clamp(38px,5vw,72px);line-height:1.02;letter-spacing:-.05em;margin:0 0 25px}.bt-editorial-head>p:not(.kicker){color:#666;max-width:500px}.bt-editorial-head a{display:inline-flex;margin-top:22px;padding:14px 20px;background:#d7352f;color:#fff;text-decoration:none;font-weight:800}.bt-editorial-list{border-top:1px solid #222}.bt-editorial-list article{display:grid;grid-template-columns:55px 1fr;gap:18px;padding:24px 0;border-bottom:1px solid #bbb;transition:padding .3s,background .3s}.bt-editorial-list article:hover{padding-left:18px;background:#fff}.bt-editorial-list article>span{color:#d7352f;font-weight:900}.bt-editorial-list h3{font-size:24px;margin:0 0 6px}.bt-editorial-list p{margin:0;color:#666;font-size:14px}.accounting-dashboard .bt-insights{position:relative}@media(max-width:900px){.bt-newsbar{padding:0 18px}.bt-newsbar a{display:none}.bt-editorial{grid-template-columns:1fr;gap:45px}}
.accounting-dashboard .metrics .card{transition:transform .35s,background .35s}.accounting-dashboard .metrics .card.bt-active{background:#b8252b;transform:translateX(8px)}
/* No decorative numbered labels */
.accounting-dashboard .metrics .card>span,.accounting-dashboard .table .card>span,.accounting-dashboard .bt-editorial-list article>span,.accounting-dashboard .proof-cards article>b{display:none!important}
/* Shared subpage layout: keep navigation visible and content compact */
body.accounting-dashboard.subpage .top nav{display:flex!important;gap:30px;align-items:center}
body.accounting-dashboard.subpage .top nav a{display:inline-flex!important;color:#1a1a1a!important;opacity:1!important}
body.accounting-dashboard.subpage .sub-head{padding:68px clamp(24px,7vw,110px) 55px;gap:clamp(35px,6vw,90px)}
body.accounting-dashboard.subpage .sub-image{height:360px;border-radius:0}
body.accounting-dashboard.subpage .sub-cards b,body.accounting-dashboard.subpage .sub-detail>li>b{display:none!important}
@media(max-width:900px){body.accounting-dashboard.subpage .top nav{display:none!important}body.accounting-dashboard.subpage .top nav.open{display:flex!important}}
body.accounting-dashboard.subpage .sub-head{padding-top:48px;padding-bottom:48px;align-items:center}
body.accounting-dashboard.subpage .sub-head>div:first-child{grid-column:1;grid-row:1}
body.accounting-dashboard.subpage .sub-head>.sub-image{grid-column:2;grid-row:1;order:0;height:300px}
body.accounting-dashboard.subpage .sub-head{display:grid!important}
body.accounting-dashboard.subpage .contact,body.accounting-dashboard.subpage .contact-section{padding-left:clamp(24px,10vw,160px);padding-right:clamp(24px,10vw,160px)}
body.accounting-dashboard.subpage form{width:min(100%,980px);max-width:none;gap:22px;padding:clamp(28px,4vw,56px);border:1px solid #cfcfcf;background:#fafafa}
body.accounting-dashboard.subpage form input,body.accounting-dashboard.subpage form textarea{font-size:17px;padding:18px 16px;min-height:58px;border:0;border-bottom:2px solid #b9b9b9;background:#fff}
body.accounting-dashboard.subpage form textarea{min-height:170px;resize:vertical}
body.accounting-dashboard.subpage form button{font-size:17px;padding:17px 30px;min-height:58px;width:max-content}
@media(max-width:700px){body.accounting-dashboard.subpage form{padding:22px;gap:16px}body.accounting-dashboard.subpage form input,body.accounting-dashboard.subpage form textarea{font-size:16px}}
/* Editorial decision block: wide cards instead of narrow stacked text */
.bt-editorial{grid-template-columns:minmax(0,.9fr) minmax(0,1.1fr);align-items:start;min-height:0;padding-top:clamp(60px,7vw,96px);padding-bottom:clamp(60px,7vw,96px)}
.bt-editorial-list{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px;border-top:0}
.bt-editorial-list article{display:block!important;min-width:0;width:auto!important;padding:24px 18px!important;border:1px solid #c7c7c7;border-top:4px solid #d7352f;background:#fff}
.bt-editorial-list article>div{display:block!important;width:auto!important;min-width:0!important}
.bt-editorial-list h3{font-size:clamp(20px,2vw,28px);line-height:1.15;margin:0 0 16px;word-break:keep-all}
.bt-editorial-list p{font-size:14px;line-height:1.7}
@media(max-width:1000px){.bt-editorial-list{grid-template-columns:1fr}.bt-editorial-list article{min-height:0}}
/* Keep the main-site navigation visible at every desktop width */
body.accounting-dashboard:not(.subpage) .top nav{display:flex!important;align-items:center;gap:28px;visibility:visible!important;opacity:1!important}
body.accounting-dashboard:not(.subpage) .top nav a{display:inline-flex!important;color:#171717!important}
body.accounting-dashboard:not(.subpage) .hero.dashboard{align-items:start!important}
body.accounting-dashboard:not(.subpage) .hero.dashboard>div:first-child{padding-top:clamp(62px,7vw,96px)!important}
body.accounting-dashboard:not(.subpage) .hero.dashboard .metrics{align-self:start!important;margin-top:clamp(90px,9vw,150px)}
body.accounting-dashboard:not(.subpage) .hero.dashboard .hero-photo{padding-top:0!important;margin-top:0!important}
@media(max-width:900px){body.accounting-dashboard:not(.subpage) .top nav{display:flex!important;position:static;background:transparent;border:0;padding:0;flex-direction:row;gap:12px}body.accounting-dashboard:not(.subpage) .top nav a{font-size:11px}}
.bt-editorial-list article{overflow:hidden}
.bt-editorial-list h3{word-break:normal!important;overflow-wrap:anywhere;white-space:normal!important;font-size:clamp(18px,1.8vw,26px)!important}
.bt-editorial-list p{overflow-wrap:anywhere;white-space:normal}
body.accounting-dashboard.subpage .sub-cards{background:#fff!important}
body.accounting-dashboard.subpage .sub-cards .sub-card{background:#fff!important}
body.accounting-dashboard.subpage .sub-image img{filter:saturate(.9);}