/* EGE 商務會計系統-初階版 — 指南（blog）共用樣式 */
:root{
  --navy:#0e1c3d; --blue:#1e3f8f; --gold:#e3b93a; --gold-dark:#a88414;
  --ink:#1f2b3a; --muted:#5b6e84; --line:#dbe6f3; --bg:#f7f9fd; --card:#fff;
}
*{margin:0;padding:0;box-sizing:border-box}
body{font-family:'PingFang TC','Microsoft JhengHei','Noto Sans TC',-apple-system,'Segoe UI',sans-serif;
  color:var(--ink);background:var(--bg);line-height:1.85;font-size:16px}
a{color:#1e3f8f;text-decoration:none}
a:hover{text-decoration:underline}
header.top{position:sticky;top:0;z-index:20;background:rgba(10,20,46,.94);backdrop-filter:blur(8px)}
.topbar{max-width:900px;margin:0 auto;padding:0 20px;height:64px;display:flex;align-items:center;justify-content:space-between;gap:12px}
.brand{display:flex;align-items:center;gap:10px;color:#fff;font-weight:800;font-size:15px}
.brand img{width:34px;height:34px;border-radius:8px}
.brand small{display:block;font-size:11px;font-weight:600;color:#a9bce8}
.top-right{display:flex;align-items:center;gap:10px}
.btn{display:inline-block;border-radius:22px;padding:7px 16px;font-size:13px;font-weight:700;white-space:nowrap}
.btn-gold{background:var(--gold);color:#221c00}
.btn-ghost{color:#dbe6ff;border:1px solid rgba(160,185,240,.45)}
.wrap{max-width:820px;margin:0 auto;padding:0 20px}
.crumb{font-size:13px;color:var(--muted);padding:20px 0 6px}
h1{font-size:30px;line-height:1.35;margin:6px 0 10px;color:#12213c}
.meta{font-size:13px;color:var(--muted);margin-bottom:22px}
article{background:var(--card);border:1px solid var(--line);border-radius:16px;padding:30px 28px;margin-bottom:26px}
article h2{font-size:21px;margin:26px 0 10px;color:#12213c}
article h2:first-child{margin-top:0}
article h3{font-size:17px;margin:18px 0 8px}
article p{margin:10px 0}
article ul,article ol{margin:10px 0 10px 22px}
article li{margin:6px 0}
.lead{font-size:17px;color:#33445c}
.box{background:#fff8e6;border:1px solid #f0d998;border-radius:12px;padding:14px 16px;margin:18px 0;font-size:15px}
.box b{color:#8a6a00}
table{width:100%;border-collapse:collapse;margin:16px 0;font-size:15px}
th,td{border:1px solid var(--line);padding:9px 11px;text-align:left}
th{background:#eef3fb;font-weight:700}
.cta{background:linear-gradient(135deg,#12244d,#1e3f8f);color:#fff;border-radius:16px;padding:24px;text-align:center;margin:0 0 30px}
.cta h2{font-size:20px;margin:0 0 8px}
.cta p{color:#c9d8f6;font-size:14px;margin-bottom:14px}
footer{background:var(--navy);color:#9fb2d8;font-size:13px;padding:22px 0;margin-top:10px}
footer .wrap{display:flex;justify-content:space-between;gap:14px;flex-wrap:wrap}
footer a{color:#c9d8f6}
.cards{display:grid;grid-template-columns:repeat(auto-fit,minmax(240px,1fr));gap:16px;margin:20px 0}
.card{background:var(--card);border:1px solid var(--line);border-radius:14px;padding:18px}
.card h3{font-size:16px;margin:0 0 8px}
.card p{font-size:14px;color:var(--muted);margin:0 0 12px}
.tag{display:inline-block;font-size:12px;color:#8a6a00;background:#fdf3d7;border-radius:10px;padding:2px 9px;margin-bottom:8px}
@media(max-width:620px){
  .topbar{height:auto;padding:10px 16px;flex-wrap:wrap}
  h1{font-size:24px}
  article{padding:22px 18px}
}