/* reset.css */
html, body, div, span, object, iframe, h1, h2, h3, h4, h5, h6, p, blockquote, pre, a, abbr, acronym, address, code, del, dfn, em, img, q, dl, dt, dd, ol, ul, li, fieldset, form, label, legend, table, caption, tbody, tfoot, thead, tr, th, td {margin:0;padding:0;border:0;font-weight:inherit;font-style:inherit;font-size:100%;font-family:inherit;vertical-align:baseline;}
body {line-height:1.5;}
table {border-collapse:separate;border-spacing:0;}
caption, th, td {text-align:left;font-weight:normal;}
table, td, th {vertical-align:middle;}
blockquote:before, blockquote:after, q:before, q:after {content:"";}
blockquote, q {quotes:"" "";}
a img {border:none;}

/* typography.css */
body {font-size:75%;color:#222;background:#fff;font-family:"Helvetica Neue", Helvetica, Arial, sans-serif;}
h1, h2, h3, h4, h5, h6 {font-weight:normal;color:#111;}
h1 {font-size:3em;line-height:1;margin-bottom:0.5em;}
h2 {font-size:2em;margin-bottom:0.75em;}
h3 {font-size:1.5em;line-height:1;margin-bottom:1em;}
h4 {font-size:1.2em;line-height:1.25;margin-bottom:1.25em;height:1.25em;}
h5 {font-size:1em;font-weight:bold;margin-bottom:1.5em;}
h6 {font-size:1em;font-weight:bold;}
h1 img, h2 img, h3 img, h4 img, h5 img, h6 img {margin:0;}
p {margin:0 0 1.5em;}
p img {float:left;margin:1.5em 1.5em 1.5em 0;padding:0;}
p img.right {float:right;margin:1.5em 0 1.5em 1.5em;}
a:focus, a:hover {color:#000;}
a {color:#009;text-decoration:underline;}
blockquote {margin:1.5em;color:#666;font-style:italic;}
strong {font-weight:bold;}
em, dfn {font-style:italic;}
dfn {font-weight:bold;}
sup, sub {line-height:0;}
abbr, acronym {border-bottom:1px dotted #666;}
address {margin:0 0 1.5em;font-style:italic;}
del {color:#666;}
pre, code {margin:1.5em 0;white-space:pre;}
pre, code, tt {font:1em 'andale mono', 'lucida console', monospace;line-height:1.5;}
li ul, li ol {margin:0 1.5em;}
ul, ol {margin:0 1.5em 1.5em 1.5em;}
ul {list-style-type:disc;}
ol {list-style-type:decimal;}
dl {margin:0 0 1.5em 0;}
dl dt {font-weight:bold;}
dd {margin-left:1.5em;}
table {margin-bottom:1.4em;width:100%;}
th {font-weight:bold;background:#C3D9FF;}
th, td {padding:4px 10px 4px 5px;}
tr.even td {background:#E5ECF9;}
tfoot {font-style:italic;}
caption {background:#eee;}
.small {font-size:.8em;margin-bottom:1.875em;line-height:1.875em;}
.large {font-size:1.2em;line-height:2.5em;margin-bottom:1.25em;}
.hide {display:none;}
.quiet {color:#666;}
.loud {color:#000;}
.highlight {background:#ff0;}
.added {background:#060;color:#fff;}
.removed {background:#900;color:#fff;}
.first {margin-left:0;padding-left:0;}
.last {margin-right:0;padding-right:0;}
.top {margin-top:0;padding-top:0;}
.bottom {margin-bottom:0;padding-bottom:0;}

/* forms.css */
label {font-weight:bold;}
fieldset {padding:1.4em;margin:0 0 1.5em 0;border:1px solid #ccc;}
legend {font-weight:bold;font-size:1.2em;}
input.text, input.title, textarea, select {margin:0.5em 0;border:1px solid #bbb;}
input.text:focus, input.title:focus, textarea:focus, select:focus {border:1px solid #666;}
input.text, input.title {width:300px;padding:5px;}
input.title {font-size:1.5em;}
textarea {width:390px;height:250px;padding:5px;}
.error, .notice, .success {padding:.8em;margin-bottom:1em;border:2px solid #ddd;}
.error {background:#FBE3E4;color:#8a1f11;border-color:#FBC2C4;}
.notice {background:#FFF6BF;color:#514721;border-color:#FFD324;}
.success {background:#E6EFC2;color:#264409;border-color:#C6D880;}
.error a {color:#8a1f11;}
.notice a {color:#514721;}
.success a {color:#264409;}

body {background: #fff url(../biuro_rachunkowe/tlo.jpg) repeat-x; color: #000; font: normal 11px Verdana, Arial, Helvetica, sans-serif;  line-height: 130%; padding:0; margin:0;}

h1 { color: #cc6600; font: bold 16px  Arial, Verdana, Helvetica, sans-serif; }
h2 { color: #cc6600; font: bold 13px Arial, Verdana, Helvetica, sans-serif;}
h3 { color: #003376; font: bold 12px Arial, Verdana, Helvetica, sans-serif; }
h4 { color: #003376; font: normal 11px Arial, Verdana, Helvetica, sans-serif;}

a {color: #004494; text-decoration: none; }
a:hover {color: #cc6600;}

ul {display: block; clear: left; list-style: outside; margin: 10px 0 16px 10px;
       padding: 0 10px 0 20px; }

li {list-style-image: url(../biuro_rachunkowe/znaczek.gif); padding: 0 2px 2px 2px}


div.tabelki table {border-spacing: 2px;} 
div.tabelki td.key  {margin:2px; vertical-align: top; background-color: #fafafa; border: 1px #f6f6f6 solid; width: 300px; padding: 5px;  text-align: right; font-weight: bold;  }
div.tabelki td {margin:2px; background-color: #fafafa; border: 1px #f6f6f6 solid; padding:5px;}

div.tabelki2 table {border-spacing: 2px;} 
div.tabelki2 td.key  {margin:2px; background-color: #fafafa; border: 1px #f6f6f6 solid; width: 300px; padding: 5px;  text-align: center; font-weight: bold;  }


.container {width:904px; margin:0 auto;}
.blok {float: left;}
.caly {width: 100%}
.box20 {padding:20px;}

.box_lewa	{padding: 5px 10px 20px 20px;}
.box_prawa	{padding: 20px 25px 10px 15px}

.wazne {color: #cc6600;}


/* GORA */
div.gora {background: url(../biuro_rachunkowe/gora.jpg) repeat-x; height:144px;  font: normal 9px Verdana, Arial, Helvetica, sans-serif; }
div.jezyki {width: 226px;  background-color:; color: #e3e3e3; margin: 25px 0 0 12px; text-align: center;}

div.menu {background: url(../biuro_rachunkowe/menu.jpg) repeat-x; height:42px; }

div.menu2 li {list-style-image: none;}

div.menu2 ul, div.menu2 ul li {
	display: block;
	list-style: none;
	margin: 0;
	padding: 0;
}

div.menu2 ul {	  
	float: left; padding: 0;margin:0;
}

div.menu2 ul li {
	float: left;
}

div.menu2 ul a:link, div.menu ul a:visited {
	text-decoration: none;
	display: block;
	font-weight: bold;
	color: #fff;
	padding: 11px 18px;
}

div.menu2 ul a:hover {
    
	color: #000;
	background-color: #e3b180;
	background-image: url("../biuro_rachunkowe/menu2.jpg");
}

div.tytul {background: url(../biuro_rachunkowe/tytul.jpg) repeat-x; height:59px; }
div.tytul_wlasciwy {width: 660px;}
div.tytul_wlasciwy_tresc {padding:25px 20px 0 25px;}

div.oferta {width: 234px;} 
div.oferta_tresc {padding:25px 20px 0 20px;}
div.oferta_tresc h1 {color: #003376;}		   

div.banner200 {width:200px; height: 200px; margin:0 auto; text-align: center; background-color: ;}

/* TRESC */

div.srodek {background:}
div.lewa {width: 234px; background: ;}
div.lewa h2 {color: #003376}

div.prawa {width: 660px; margin-left:10px; background:  url(../biuro_rachunkowe/prawa_tlo.jpg);  }
div.prawa_tlo {width: 660px; background:  url(../biuro_rachunkowe/prawa.jpg) repeat-x;  }
div.prawa_tlo img {float: right; border: 1px #e2ad79 solid; margin: 10px 0 10px 10px;}

div.certyfikaty	{margin-bottom:20px;}
div.certyfikaty img {float: left; border: 1px #e2ad79 solid; margin: 10px 10px 10px 0;}


/* STOPKA */

div.stopka {background: #e3e3e3 url(../biuro_rachunkowe/stopka.jpg) repeat-x; margin: 40px 0 0 0;}
div.stopka_tresc {width:904px; color: #939393; margin:0 auto; text-align: left;}
div.stopka_tresc a {color: #b2b2b2}
div.stopka_tresc a:hover {color: #cc6600}